# The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014, Article 9: Consequential provisions


(1) The PAYE Regulations are amended as follows.
(2) In regulation 2 (interpretation) omit the definition of “reckonable date”.
(3) In regulation 72 (recovery from employee of tax not deducted by employer)—
(a) in paragraph (7) for “regulation 82 (interest on tax overdue)” substitute “section 101 of the Finance Act 2009”; and
(b) omit paragraph (8).
(4) In regulation 81 (employee liability if tax unpaid after regulation 80 determination)—
(a) in paragraph (6) for “regulation 82 (interest on tax overdue)” substitute “section 101 of the Finance Act 2009”; and
(b) omit paragraph (7).
(5) Omit regulations 82 (interest on overdue tax) and 83 (interest on tax overpaid).
(6) In regulation 84 (recovery of tax and interest)—
(a) in paragraph (1)(a) for “, 79(2)(b) or 82(2)” substitute “or 79(2)(b)”; and
(b) in the second entry in column 1 of Table 4 in paragraph (3)—
(i) after “77(6)” insert “and”; and
(ii) omit “and 82(2)”.
(7) In the list in regulation 218(4) (certificate that sum due) omit the entry relating to regulation 82.
(8) In the list in regulation 219(2) (payment by cheque) omit the entries relating to regulations 82 and 83(2)(b).

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Source: https://www.legislation.gov.uk/uksi/2014/992/article/9 (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-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.