{
  "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-disguised-remuneration-repayment-scheme-appointed-day-and-consequential-amendment-order-2020/note",
  "json_url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-disguised-remuneration-repayment-scheme-appointed-day-and-consequential-amendment-order-2020/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order appoints 5th October 2020 as the day on which the interest regime contained in sections 101 to 102 of the Finance Act 2009 (c. 10) comes into force for the purposes of the Disguised Remuneration Repayment Scheme 2020 established under section 20 of the Finance Act 2020 (c. 14).\nArticle 4 disapplies section 824 Income and Corporation Taxes Act 1988 (c. 1) for the purposes of payments made by HMRC under the Disguised Remuneration Repayment Scheme 2020.\nThe applicable rates of interest are set out in the Taxes and Duties, etc (Interest Rate) Regulations 2011 (S.I. 2011/2446).\nA Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/979/note",
    "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."
}