{
  "url": "https://openlegislation.uk/finance-act-2014-schedule-37-paragraph-22-commencement-order-2014/article-2",
  "json_url": "https://openlegislation.uk/finance-act-2014-schedule-37-paragraph-22-commencement-order-2014/article-2.json",
  "legislation": "uksi/2014/2461",
  "legislation_title": "The Finance Act 2014, Schedule 37, Paragraph 22 (Commencement) Order 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014-schedule-37-paragraph-22-commencement-order-2014",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Appointed Day",
  "text": "The day appointed for the coming into force of the amendment of paragraph 9 of Schedule 5 to Income Tax (Earnings and Pensions) Act 2003 (enterprise management incentives: the independence requirement) made by paragraph 22(1) of Schedule 37 to the Finance Act 2014 is 1st October 2014.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2461/article/2",
    "retrieved_at": "2026-10-29T00:02:39.379398+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."
}