{
  "url": "https://openlegislation.uk/tonnage-tax-further-opportunity-for-election-order-2005/note",
  "json_url": "https://openlegislation.uk/tonnage-tax-further-opportunity-for-election-order-2005/note.json",
  "legislation": "uksi/2005/1449",
  "legislation_title": "The Tonnage Tax (Further Opportunity for Election) Order 2005",
  "legislation_url": "https://openlegislation.uk/tonnage-tax-further-opportunity-for-election-order-2005",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order provides a further opportunity for the making of tonnage tax elections under Schedule 22 to the Finance Act 2000 c. 17).\nArticle 1 provides for the citation and commencement of the Order.\nArticle 2 provides a further period during which tonnage tax elections may be made.\nArticle 3 adapts Schedule 22 where a tonnage tax election is made by virtue of Article 2 of this Order.\nThis Order does not impose new costs on business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1449/note",
    "retrieved_at": "2026-10-29T04:58:29.781121+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."
}