{
  "url": "https://openlegislation.uk/finance-act-2001/section-107",
  "json_url": "https://openlegislation.uk/finance-act-2001/section-107.json",
  "legislation": "ukpga/2001/9",
  "legislation_title": "Finance Act 2001",
  "legislation_url": "https://openlegislation.uk/finance-act-2001",
  "path": "section/107",
  "kind": "section",
  "number": "107",
  "heading": "Interest on unpaid tax, etc.: foot-and-mouth disease",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 107 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 135(13)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 107 shall cease to have effect (prosp.) by virtue of 2001 c. 9, s. 107(5)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 107 applied (with modifications) (12.5.2001) by S.I. 2001/1818, reg. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/9/section/107",
    "retrieved_at": "2026-10-28T17:10:29.516686+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}