{
  "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-consequential-amendments-order-2014",
  "json_url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-consequential-amendments-order-2014.json",
  "id": "uksi/2014/1283",
  "title": "The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments) (Consequential Amendments) Order 2014",
  "short_title": "Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments) 2014",
  "long_title": "This Order comes into force on 20th May 2014 and has effect in relation to payments in respect of Class 1 national insurance contributions and payments deducted under section 61 of the Finance Act (“FA”) 2004 (c. 12) (“CIS payments”) made on or after 20th May 2014 which are for the tax year 2014-15 or for a later tax year.",
  "citation": "S.I. 2014/1283",
  "type": "uksi",
  "year": "2014",
  "number": "1283",
  "version": "current",
  "date": "2014-05-16",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-consequential-amendments-order-2014/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-consequential-amendments-order-2014/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Consequential amendments",
      "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-consequential-amendments-order-2014/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-consequential-amendments-order-2014/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Social Security Contributions and Benefits Act 1992",
      "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-consequential-amendments-order-2014/schedule/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Social Security Administration Act 1992",
      "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-consequential-amendments-order-2014/schedule/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Social Security Contributions and Benefits (Northern Ireland) Act 1992",
      "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-consequential-amendments-order-2014/schedule/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Social Security Administration (Northern Ireland) Act 1992",
      "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-consequential-amendments-order-2014/schedule/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Income Tax (Trading and Other Income) Act 2005",
      "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-consequential-amendments-order-2014/schedule/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Corporation Tax Act 2009",
      "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-consequential-amendments-order-2014/schedule/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-consequential-amendments-order-2014/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2014-05-19",
      "size": 45934,
      "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-consequential-amendments-order-2014/pdf/uksi_20141283_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2014/1283/pdfs/uksi_20141283_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2014-05-19",
      "size": 33857,
      "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-consequential-amendments-order-2014/pdf/uksiem_20141283_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2014/1283/pdfs/uksiem_20141283_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2009/10",
      "title": "Finance Act 2009",
      "url": "https://openlegislation.uk/finance-act-2009",
      "provisions": [
        "section/104"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-consequential-amendments-order-2014/changes.json",
  "changes_made_by": 12,
  "changes_made_by_url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-consequential-amendments-order-2014/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-consequential-amendments-order-2014/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/1283",
    "retrieved_at": "2026-10-29T00:16:00.137101+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."
}