{
  "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-appointed-days-and-consequential-provisions-order-2014/article-2",
  "json_url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-appointed-days-and-consequential-provisions-order-2014/article-2.json",
  "legislation": "uksi/2014/992",
  "legislation_title": "The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-appointed-days-and-consequential-provisions-order-2014",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "In this Order—\n“Contributions Regulations” means the Social Security (Contributions) Regulations 2001;\n“HMRC” means Her Majesty’s Revenue and Customs;\n“PAYE Regulations” means the Income Tax (Pay As You Earn) Regulations 2003;\n“tax year” means the period which begins on 6th April of one year and which ends on the following 5th April.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2001/1004; relevant amending instruments are S.I. 2004/770, 2007/1056 and 2008/636."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2003/2682; relevant amending instruments are S.I. 2004/851, 2007/1077, 2008/782, 2009/588, 2012/822 and 2013/521."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/992/article/2",
    "retrieved_at": "2026-10-29T00:19:06.404176+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."
}