{
  "url": "https://openlegislation.uk/finance-no-2-act-1992-section-62-commencement-order-1992/note",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1992-section-62-commencement-order-1992/note.json",
  "legislation": "uksi/1992/2642",
  "legislation_title": "The Finance (No. 2) Act 1992, section 62, (Commencement) Order 1992",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1992-section-62-commencement-order-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order brings into force on 6th April 1993 section 62 of the Finance (No. 2) Act 1992 which, by amendment of section 347B of the Income and Corporation Taxes Act 1988 (c. 1) (inserted by section 36(1) of the Finance Act 1988 (c. 39)) and of sections 36 and 38 of the Finance Act 1988, provides that entitlement to income tax relief is given in respect of certain payments under the Child Support Act 1991 (c. 48) or the Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23)).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/2642/note",
    "retrieved_at": "2026-10-29T14:13:16.114851+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."
}