{
  "url": "https://openlegislation.uk/special-annual-allowance-charge-variation-of-rate-order-2010/article-1",
  "json_url": "https://openlegislation.uk/special-annual-allowance-charge-variation-of-rate-order-2010/article-1.json",
  "legislation": "uksi/2010/572",
  "legislation_title": "The Special Annual Allowance Charge (Variation of Rate) Order 2010",
  "legislation_url": "https://openlegislation.uk/special-annual-allowance-charge-variation-of-rate-order-2010",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation and commencement",
  "text": "This Order may be cited as the Special Annual Allowance Charge (Variation of Rate) Order 2010 and shall have effect for the tax year 2010-11 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/572/article/1",
    "retrieved_at": "2026-10-29T02:50:12.598938+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."
}