{
  "url": "https://openlegislation.uk/ports-northern-ireland-consequential-provisions-order-1994",
  "json_url": "https://openlegislation.uk/ports-northern-ireland-consequential-provisions-order-1994.json",
  "id": "uksi/1994/2810",
  "title": "The Ports (Northern Ireland Consequential Provisions) Order 1994",
  "short_title": "Ports (Northern Ireland Consequential Provisions) 1994",
  "long_title": "This Order contains provisions relating to corporation tax and taxation of company distributions in connection with transfers under Article 4 of the Ports (Northern Ireland) Order 1994 and the issue of shares and debentures under Article 5 of that Order.",
  "citation": "S.I. 1994/2810",
  "type": "uksi",
  "year": "1994",
  "number": "2810",
  "version": "current",
  "date": "1994-11-02",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/ports-northern-ireland-consequential-provisions-order-1994/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Title, commencement and extent",
      "url": "https://openlegislation.uk/ports-northern-ireland-consequential-provisions-order-1994/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/ports-northern-ireland-consequential-provisions-order-1994/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Corporation tax and taxation of company distributions",
      "url": "https://openlegislation.uk/ports-northern-ireland-consequential-provisions-order-1994/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/ports-northern-ireland-consequential-provisions-order-1994/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/ports-northern-ireland-consequential-provisions-order-1994/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1973/36",
      "title": "Northern Ireland Constitution Act 1973",
      "url": "https://openlegislation.uk/northern-ireland-constitution-act-1973",
      "provisions": [
        "section/38"
      ]
    },
    {
      "id": "ukpga/1974/28",
      "title": "Northern Ireland Act 1974 (repealed 2.12.1999)",
      "url": "https://openlegislation.uk/northern-ireland-act-1974-repealed-2121999",
      "provisions": [
        "schedule/1/paragraph/1"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/ports-northern-ireland-consequential-provisions-order-1994/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/ports-northern-ireland-consequential-provisions-order-1994/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/ports-northern-ireland-consequential-provisions-order-1994/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/2810",
    "retrieved_at": "2026-10-29T13:23:46.609184+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."
}