{
  "url": "https://openlegislation.uk/finance-act-2012-schedule-38-tax-agents-dishonest-conduct-appointed-day-and-savings-order-2013/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2012-schedule-38-tax-agents-dishonest-conduct-appointed-day-and-savings-order-2013/introduction.json",
  "legislation": "uksi/2013/279",
  "legislation_title": "The Finance Act 2012, Schedule 38 (Tax Agents: Dishonest Conduct) (Appointed Day and Savings) Order 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2012-schedule-38-tax-agents-dishonest-conduct-appointed-day-and-savings-order-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes\nExcise\nMade 12th February 2013\nThe Treasury, in exercise of the powers conferred by section 223(2) and (3) of the Finance Act 2012, make the following Order.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2012 c. 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/279/introduction",
    "retrieved_at": "2026-10-29T01:04:43.365553+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}