{
  "url": "https://openlegislation.uk/finance-act-2014-schedule-4-tax-relief-for-theatrical-production-appointed-day-order-2014/note",
  "json_url": "https://openlegislation.uk/finance-act-2014-schedule-4-tax-relief-for-theatrical-production-appointed-day-order-2014/note.json",
  "legislation": "uksi/2014/2228",
  "legislation_title": "The Finance Act 2014, Schedule 4 (Tax Relief for Theatrical Production) (Appointed Day) Order 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014-schedule-4-tax-relief-for-theatrical-production-appointed-day-order-2014",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order appoints 22nd August 2014 as the date upon which the amendments made by Schedule 4 to the Finance Act 2014 (“Schedule 4”) come into force.\nSchedule 4 makes provision for Part 15C to be inserted into the Corporation Tax Act 2009 (c. 4) so as to provide for tax relief to be granted to theatrical production companies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2228/note",
    "retrieved_at": "2026-10-29T00:05:24.696007+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."
}