# The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014, Article 4: Consequential provisions


In the Taxes Management Act 1970—
(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
(b) in section 70A(2) (payments by cheque)—
(i) omit the “and” after paragraph (a); and
(ii) after paragraph (b) insert—
“; and
(c) section 102 of the Finance Act 2009 (repayment interest).”.

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Source: https://www.legislation.gov.uk/uksi/2014/992/article/4 (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-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.