{
  "url": "https://openlegislation.uk/research-and-development-qualifying-bodies-tax-order-2018/article-1",
  "json_url": "https://openlegislation.uk/research-and-development-qualifying-bodies-tax-order-2018/article-1.json",
  "legislation": "uksi/2018/217",
  "legislation_title": "The Research and Development (Qualifying Bodies) (Tax) Order 2018",
  "legislation_url": "https://openlegislation.uk/research-and-development-qualifying-bodies-tax-order-2018",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) This Order may be cited as the Research and Development (Qualifying Bodies) (Tax) Order 2018 and shall come into force on 16th March 2018.\n(2) In relation to a body specified in column (1) of the Schedule to this Order, this Order has effect in relation to expenditure incurred on or after the date set out in column (4) opposite the entry in column (1) for that body.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 1 in force at 16.3.2018, see art. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/217/article/1",
    "retrieved_at": "2026-10-28T23:01:48.626377+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."
}