{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-1/paragraph-16",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-1/paragraph-16.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/1/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": "General commencement of Parts 1 and 2",
  "text": "(1) The amendments made by this Schedule, except those made by sub-paragraphs (16) to (18) of paragraph 9, have effect in relation to accounting periods beginning on or after the appointed day.\n(2) In this Part, the “appointed day” is a day appointed by the Treasury in regulations.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "P",
      "label": "P1",
      "text": "Sch 1 para. 16: 1.4.2024 appointed for the purposes of Sch. 1 para. 16 by S.I. 2024/286, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2024/3/schedule/1/paragraph/16",
    "retrieved_at": "2026-10-29T08:48:28.960167+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."
}