{
  "url": "https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2009",
  "json_url": "https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2009.json",
  "id": "uksi/2009/2859",
  "title": "The Income Tax Act 2007 (Amendment) (No. 2) Order 2009",
  "short_title": "Income Tax Act 2007 (Amendment) 2009",
  "long_title": "This Order exercises powers conferred by the Income Tax Act 2007 to undo changes. The Acts affected are the Income and Corporation Taxes Act 1988 (article 2), the Finance Act 2006 (article 3) and the Income Tax Act 2007 itself (article 4). Article 5 makes a consequential amendment of the Income Tax Act 2007 (Amendment) (No. 3) Order 2007.",
  "citation": "S.I. 2009/2859",
  "type": "uksi",
  "year": "2009",
  "number": "2859",
  "version": "current",
  "date": "2009-10-26",
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      "path": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2009/introduction",
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      "parent": null
    },
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      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2009/article-1",
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    },
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      "heading": "Amendment of the Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2009/article-2",
      "extent": null,
      "status": null,
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    },
    {
      "path": "article/3",
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      "heading": "Amendment of the Finance Act 2006",
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      "extent": null,
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    },
    {
      "path": "article/4",
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      "heading": "Amendment of the Income Tax Act 2007",
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    },
    {
      "path": "article/5",
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      "heading": "Amendment of the Income Tax Act 2007 (Amendment) (No. 3) Order 2007",
      "url": "https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2009/article-5",
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    },
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      "extent": null,
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    },
    {
      "path": "note",
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      "heading": "Explanatory note",
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      "source_url": "https://www.legislation.gov.uk/uksi/2009/2859/pdfs/uksi_20092859_en.pdf"
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      "url": "https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2009/pdf/uksiem_20092859_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2009/2859/pdfs/uksiem_20092859_en.pdf"
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  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "art. 2",
      "affecting": "ukpga/2010/4",
      "affecting_title": "Corporation Tax Act 2010",
      "affecting_provisions": "Sch. 3 Pt. 1"
    },
    {
      "type": "revoked",
      "affected_provisions": "art. 4(6)",
      "affecting": "ukpga/2010/8",
      "affecting_title": "Taxation (International and Other Provisions) Act 2010",
      "affecting_provisions": "Sch. 10 Pt. 1"
    }
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  "made_under": [
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      "id": "ukpga/2007/3",
      "title": "Income Tax Act 2007",
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      "provisions": [
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    }
  ],
  "changes_made_to": 2,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2009/changes.json",
  "changes_made_by": 19,
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2009/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2859",
    "retrieved_at": "2026-10-29T03:03:26.417336+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."
}