{
  "url": "https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007-commencement-no-6-and-transitional-provisions-order-2008/article-4/enacted",
  "json_url": "https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007-commencement-no-6-and-transitional-provisions-order-2008/article-4/enacted.json",
  "legislation": "uksi/2008/2696",
  "legislation_title": "The Tribunals, Courts and Enforcement Act 2007 (Commencement No. 6 and Transitional Provisions) Order 2008",
  "legislation_url": "https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007-commencement-no-6-and-transitional-provisions-order-2008/enacted",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Transitional and savings provisions",
  "text": "Sections 2 to 3A of the Taxes Management Act 1970 shall continue to apply for the purpose of section 56 of the 1970 Act (statement of case for opinion of the High Court) arising from a decision of the General Commissioners made before 1st of April 2009 as if article 6(b)(i) and (c)(i) had not been commenced.",
  "extent": null,
  "status": null,
  "version": "enacted",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2696/article/4",
    "retrieved_at": "2026-11-05T03:45:11.162459+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."
}