{
  "url": "https://openlegislation.uk/finance-no-2-act-2005-section-6-appointed-day-and-savings-provisions-order-2005/article-3",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2005-section-6-appointed-day-and-savings-provisions-order-2005/article-3.json",
  "legislation": "uksi/2005/2010",
  "legislation_title": "The Finance (No. 2) Act 2005, section 6, (Appointed Day and Savings Provisions) Order 2005",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2005-section-6-appointed-day-and-savings-provisions-order-2005",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "Paragraph 6(1)(c)(reduction in non-deductible tax) shall not apply in relation to any prescribed accounting period beginning before the day appointed by article 2.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 6(1)(c) was inserted by paragraph 5(2) of Schedule 1 to the Finance (No. 2) Act 2005 (c. 22)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2010/article/3",
    "retrieved_at": "2026-10-29T04:55:29.402552+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."
}