{
  "url": "https://openlegislation.uk/finance-act-2009-schedule-51-time-limits-for-assessments-claims-etc-appointed-days-and-transitional-provisions-order-2010/article-4",
  "json_url": "https://openlegislation.uk/finance-act-2009-schedule-51-time-limits-for-assessments-claims-etc-appointed-days-and-transitional-provisions-order-2010/article-4.json",
  "legislation": "uksi/2010/867",
  "legislation_title": "The Finance Act 2009, Schedule 51 (Time Limits for Assessments, Claims, etc.) (Appointed Days and Transitional Provisions) Order 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2009-schedule-51-time-limits-for-assessments-claims-etc-appointed-days-and-transitional-provisions-order-2010",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Insurance premium tax: claims",
  "text": "The amendment made by paragraph 3 is disregarded where claims made under paragraph 22 of Schedule 7 to FA 1994 (interest payable by Commissioners) are for the repayment of amounts paid to the Commissioners on or before 31st March 2007.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "In paragraph 22, sub-paragraph (1A) was inserted, and sub-paragraphs (9) and (10) were substituted, with retrospective effect, by section 50 of, and paragraph 9 of Schedule 5 to, the Finance Act 1997. Sub-paragraph (2) was amended by section 197(6)(c) and (7) of the Finance Act 1996 (c. 8). Sub-paragraphs (5), (5A) and (6) were substituted for sub-paragraphs (5) to (7) by section 50 of, and paragraph 10 of Schedule 5 to, the Finance Act 1997. Sub-paragraph (9) was amended by section 99(1) of, and paragraphs 1 and 3 of Schedule 51 to, the Finance Act 2009."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/867/article/4",
    "retrieved_at": "2026-10-29T02:46:56.066913+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."
}