{
  "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-social-security-contributions-intermediaries-appointed-day-order-2021/article-2",
  "json_url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-social-security-contributions-intermediaries-appointed-day-order-2021/article-2.json",
  "legislation": "uksi/2021/445",
  "legislation_title": "The Finance Act 2009, Sections 101 and 102 (Social Security Contributions, Intermediaries) (Appointed Day) Order 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-social-security-contributions-intermediaries-appointed-day-order-2021",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Appointed Day",
  "text": "6th April 2021 is appointed as the day on which sections 101 (late payment interest) and 102 (repayment interest) of the Finance Act 2009 come into force in relation to amounts payable or paid to Her Majesty’s Revenue and Customs under Part 3AA of Schedule 4 to the Social Security Contributions Regulations 2001.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2001/1004. Part 3AA was inserted by S.I. 2020/1220 and subsequently amended by 2021/308."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/445/article/2",
    "retrieved_at": "2026-10-28T22:15:06.254350+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."
}