{
  "url": "https://openlegislation.uk/finance-act-2009-schedules-55-and-56-and-sections-101-and-102-stamp-duty-reserve-tax-appointed-days-consequential-and-transitional-provision-order-2014/article-4",
  "json_url": "https://openlegislation.uk/finance-act-2009-schedules-55-and-56-and-sections-101-and-102-stamp-duty-reserve-tax-appointed-days-consequential-and-transitional-provision-order-2014/article-4.json",
  "legislation": "uksi/2014/3269",
  "legislation_title": "The Finance Act 2009, Schedules 55 and 56 and Sections 101 and 102 (Stamp Duty Reserve Tax) (Appointed Days, Consequential and Transitional Provision) Order 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2009-schedules-55-and-56-and-sections-101-and-102-stamp-duty-reserve-tax-appointed-days-consequential-and-transitional-provision-order-2014",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": null,
  "text": "(1) The day appointed as the day on which sections 101 (late payment interest) and 102 (repayment interest) of the Finance Act 2009 come into force for the purposes of stamp duty reserve tax (including any penalties assessed in relation to that tax) is 1st January 2015.\n(2) This article only applies to a charge with a due and payable date falling after 31st December 2014.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 4 in force at 1.1.2015 (as amended by S.I.2014/3346, art. 2(3)), see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/3269/article/4",
    "retrieved_at": "2026-10-28T23:54:01.887024+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."
}