# The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014, Article 2: Interpretation


In this Order—
“Contributions Regulations” means the Social Security (Contributions) Regulations 2001;
“HMRC” means Her Majesty’s Revenue and Customs;
“PAYE Regulations” means the Income Tax (Pay As You Earn) Regulations 2003;
“tax year” means the period which begins on 6th April of one year and which ends on the following 5th April.

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Source: https://www.legislation.gov.uk/uksi/2014/992/article/2 (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-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.