{
  "url": "https://openlegislation.uk/finance-act-2009-section-103-appointed-day-order-2011/note",
  "json_url": "https://openlegislation.uk/finance-act-2009-section-103-appointed-day-order-2011/note.json",
  "legislation": "uksi/2011/2401",
  "legislation_title": "The Finance Act 2009, Section 103 (Appointed Day) Order 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2009-section-103-appointed-day-order-2011",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order appoints 6 October 2011 as the day on which that part of the scheme in sections 101 to 103 of the Finance Act 2009 about the rates of late payment and repayment interest comes into force generally.\nA full Impact Assessment of the effect that this instrument will have on the costs of business and the voluntary sector is available from the HMRC website at http://www.hmrc.gov.uk/better-regulation/ia.htm .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "See footnote (b) on page 1. Article 2(2) preserves the position under S.I. 2011/701 for income tax self assessment, except for bringing forward the provision about making regulations providing for the rates of late payment interest and repayment interest."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/2401/note",
    "retrieved_at": "2026-10-29T01:54:03.898496+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."
}