{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988-section-5594a-order-2000/article-1",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988-section-5594a-order-2000/article-1.json",
  "legislation": "uksi/2000/921",
  "legislation_title": "The Income and Corporation Taxes Act 1988, Section 559(4A), Order 2000",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988-section-5594a-order-2000",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "This Order may be cited as the Income and Corporation Taxes Act 1988, Section 559(4A), Order 2000 and shall come into force on 6th April 2000 immediately after the bringing into effect of section 139(1) of the Finance Act 1995.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "See the Appointment Day Order which gives effect to section 139(1) of the Finance Act 1995 (the latter also amends section 559(4) of the Income and Corporation Taxes Act 1988), S.I. 2000/922 (C.22)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/921/article/1",
    "retrieved_at": "2026-10-29T09:13:33.845800+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."
}