{
  "url": "https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2007/note",
  "json_url": "https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2007/note.json",
  "legislation": "uksi/2007/1820",
  "legislation_title": "The Income Tax Act 2007 (Amendment) (No. 2) Order 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2007",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order exercises powers conferred by the Income Tax Act 2007 to make consequential amendments and correct minor errors in the Income and Corporation Taxes Act 1988 (article 2), the Finance Act 2002 (article 3) and the Income Tax Act 2007 itself (article 4).\nAuthority for the retrospective provision made by this Order is conferred by sections 1028(4) and 1029(4) of the Income Tax Act 2007.\nA full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/1820/note",
    "retrieved_at": "2026-10-29T03:50:22.209093+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."
}