{
  "url": "https://openlegislation.uk/ports-northern-ireland-consequential-provisions-order-1994/note",
  "json_url": "https://openlegislation.uk/ports-northern-ireland-consequential-provisions-order-1994/note.json",
  "legislation": "uksi/1994/2810",
  "legislation_title": "The Ports (Northern Ireland Consequential Provisions) Order 1994",
  "legislation_url": "https://openlegislation.uk/ports-northern-ireland-consequential-provisions-order-1994",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/2810/note",
    "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."
}