# The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014, Article 11: Consequential provisions


The Income Tax (Construction Industry Scheme) Regulations 2005 are amended as follows—
(a) omit regulation 14 (interest on amounts overdue);
(b) omit regulation 15 (interest on amounts overpaid);
(c) omit regulation 56(4) (application by the Commissioners for Her Majesty’s Revenue and Customs of sums deducted under section 61); and
(d) in regulation 58(2) (payment by cheque) omit “regulation 14 interest on amounts overdue”.

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Source: https://www.legislation.gov.uk/uksi/2014/992/article/11 (the official version)
Page: https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-appointed-days-and-consequential-provisions-order-2014/article-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

