{
  "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-disguised-remuneration-repayment-scheme-appointed-day-and-consequential-amendment-order-2020/article-4",
  "json_url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-disguised-remuneration-repayment-scheme-appointed-day-and-consequential-amendment-order-2020/article-4.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/4",
  "kind": "article",
  "number": "4",
  "heading": "Consequential amendment of section 824 Income and Corporation Tax Act 1988",
  "text": "Section 824 of the Income and Corporation Taxes Act 1988 (Repayment supplements: individuals and others) does not apply to amounts payable by HMRC under the Disguised Remuneration Repayment Scheme 2020.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1. Section 824 was relevantly amended by section 196 of the Finance Act 1994 (c. 9); articles 11 and 20 of SI 2011/701; section 92(4) to (6) of the Finance Act 1997 (c. 16); section 5(11) of, paragraph 73(1) of Schedule 1 to, the Finance Act 2016 (c. 24); section 722 of, paragraph 1 of Schedule 6 to, Income Tax (Earnings and Pensions) Act 2003 (c. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/979/article/4",
    "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."
}