{
  "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-4",
  "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-4.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/4",
  "kind": "article",
  "number": "4",
  "heading": "Consequential provisions",
  "text": "In the Taxes Management Act 1970—\n(a) in section 30(2)(a) (recovery of overpayment of tax, etc) after “etc)” insert “or section 102 of the Finance Act 2009 (repayment interest)”; and\n(b) in section 70A(2) (payments by cheque)—\n(i) omit the “and” after paragraph (a); and\n(ii) after paragraph (b) insert—\n“; and\n(c) section 102 of the Finance Act 2009 (repayment interest).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c 9."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 30 has been substituted by section 149(1) of the Finance Act 1982 (c. 39) and subsection (2)(a) has been further substituted by paragraph 32 of Schedule 29 to the Income and Corporation Taxes Act 1988 (c. 1)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 70A was inserted by paragraph 22 of Schedule 19 to the Finance Act 1994 (c. 9) and amended by section 95(7) of the Finance Act 2007 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/992/article/4",
    "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."
}