{
  "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-disguised-remuneration-repayment-scheme-appointed-day-and-consequential-amendment-order-2020/article-2",
  "json_url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-disguised-remuneration-repayment-scheme-appointed-day-and-consequential-amendment-order-2020/article-2.json",
  "legislation": "uksi/2020/979",
  "legislation_title": "The Finance Act 2009, Sections 101 and 102 (Disguised Remuneration Repayment Scheme) (Appointed Day and Consequential Amendment) Order 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-disguised-remuneration-repayment-scheme-appointed-day-and-consequential-amendment-order-2020",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "In this Order “Disguised Remuneration Repayment Scheme 2020” means the scheme established under section 20 (repaying sums paid to HMRC under agreements relating to certain loans etc) of the Finance Act 2020.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2020 c. 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/979/article/2",
    "retrieved_at": "2026-10-28T22:25:46.896583+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."
}