{
  "url": "https://openlegislation.uk/finance-act-2009-sections-101-to-103-appointed-day-and-supplemental-provision-order-2010/article-3",
  "json_url": "https://openlegislation.uk/finance-act-2009-sections-101-to-103-appointed-day-and-supplemental-provision-order-2010/article-3.json",
  "legislation": "uksi/2010/1878",
  "legislation_title": "The Finance Act 2009, Sections 101 to 103 (Appointed Day and Supplemental Provision) Order 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2009-sections-101-to-103-appointed-day-and-supplemental-provision-order-2010",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Supplemental provision",
  "text": "Interest charged under section 101 of the Finance Act 2009 (late payment interest on sums due to HMRC) on an amount enforceable as if it were bank payroll tax may be enforced as if it were an amount of bank payroll tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/1878/article/3",
    "retrieved_at": "2026-10-29T02:35:51.113509+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."
}