{
  "url": "https://openlegislation.uk/finance-act-2009-schedule-55-penalties-for-failure-to-make-returns-appointed-days-and-consequential-provision-order-2014/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2009-schedule-55-penalties-for-failure-to-make-returns-appointed-days-and-consequential-provision-order-2014/introduction.json",
  "legislation": "uksi/2014/2395",
  "legislation_title": "The Finance Act 2009, Schedule 55 (Penalties for failure to make returns) (Appointed Days and Consequential Provision) Order 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2009-schedule-55-penalties-for-failure-to-make-returns-appointed-days-and-consequential-provision-order-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 10th September 2014\nThe Treasury make the following Order in exercise of the powers conferred by section 106(2) to (6) of the Finance Act 2009.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2009 c. 10."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2395/introduction",
    "retrieved_at": "2026-10-29T00:03:30.022988+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."
}