# The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014, Article 7: Consequential provisions


In section 684 of the Income Tax (Earnings and Pensions) Act 2003 (PAYE regulations)—
(a) in subsection (2) in item 6(c) after “such interest” insert “or interest under section 101 of FA 2009”; and
(b) in subsection (4) after “the above list” insert “or by section 101 of FA 2009, in connection with sums due to the Commissioners under the PAYE Regulations,”.

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Source: https://www.legislation.gov.uk/uksi/2014/992/article/7 (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-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.