{
  "url": "https://openlegislation.uk/finance-act-2006-section-945-paye-retrospective-notional-payments-appointment-of-substituted-date-order-2007",
  "json_url": "https://openlegislation.uk/finance-act-2006-section-945-paye-retrospective-notional-payments-appointment-of-substituted-date-order-2007.json",
  "id": "uksi/2007/1081",
  "title": "The Finance Act 2006 (Section 94(5)) (PAYE: Retrospective Notional Payments — Appointment of Substituted Date) Order 2007",
  "short_title": "Finance Act 2006 (Section 94(5)) (PAYE: Retrospective Notional Payments — Appointment of Substituted Date) 2007",
  "long_title": "This Order appoints 6th April 2007 as the date substituted, by virtue of section 94(5) of the Finance Act 2006 (c. 25), in place of 19th July 2006 (the date on which that Act was passed), as the date on which notional payments, retrospectively re-characterised as employment income by virtue of the amendments made by section 92 of that Act, are to be treated as having been paid.",
  "citation": "S.I. 2007/1081",
  "type": "uksi",
  "year": "2007",
  "number": "1081",
  "version": "current",
  "date": "2007-03-28",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2006-section-945-paye-retrospective-notional-payments-appointment-of-substituted-date-order-2007/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation",
      "url": "https://openlegislation.uk/finance-act-2006-section-945-paye-retrospective-notional-payments-appointment-of-substituted-date-order-2007/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Appointment of substituted date for the purposes of Finance Act 2006. s. 94(5)",
      "url": "https://openlegislation.uk/finance-act-2006-section-945-paye-retrospective-notional-payments-appointment-of-substituted-date-order-2007/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/finance-act-2006-section-945-paye-retrospective-notional-payments-appointment-of-substituted-date-order-2007/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/finance-act-2006-section-945-paye-retrospective-notional-payments-appointment-of-substituted-date-order-2007/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2007-12-05",
      "size": null,
      "url": "https://openlegislation.uk/finance-act-2006-section-945-paye-retrospective-notional-payments-appointment-of-substituted-date-order-2007/pdf/uksi_20071081_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2007/1081/pdfs/uksi_20071081_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2006/25",
      "title": "Finance Act 2006",
      "url": "https://openlegislation.uk/finance-act-2006",
      "provisions": [
        "section/94"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/finance-act-2006-section-945-paye-retrospective-notional-payments-appointment-of-substituted-date-order-2007/changes.json",
  "changes_made_by": 5,
  "changes_made_by_url": "https://openlegislation.uk/finance-act-2006-section-945-paye-retrospective-notional-payments-appointment-of-substituted-date-order-2007/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/finance-act-2006-section-945-paye-retrospective-notional-payments-appointment-of-substituted-date-order-2007/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/1081",
    "retrieved_at": "2026-10-29T03:55:56.225139+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."
}