{
  "url": "https://openlegislation.uk/finance-act-2009-section-101-alcohol-duty-appointed-day-order-2025/article-3",
  "json_url": "https://openlegislation.uk/finance-act-2009-section-101-alcohol-duty-appointed-day-order-2025/article-3.json",
  "legislation": "uksi/2025/948",
  "legislation_title": "The Finance Act 2009 (Section 101) (Alcohol Duty) (Appointed Day) Order 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2009-section-101-alcohol-duty-appointed-day-order-2025",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Appointed Day",
  "text": "1st September 2025 is appointed as the day on which section 101 of the Finance Act 2009 (late payment interest on sums due to HMRC) comes into force for the purposes of alcohol duty.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Subsections (10) and (11) of section 101 were repealed by paragraph 116 of Part 2 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/948/article/3",
    "retrieved_at": "2026-10-28T21:12:18.157208+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."
}