{
  "url": "https://openlegislation.uk/finance-act-2009-sections-101-to-103-income-tax-self-assessment-appointed-days-and-transitional-and-consequential-provisions-order-2011/article-7",
  "json_url": "https://openlegislation.uk/finance-act-2009-sections-101-to-103-income-tax-self-assessment-appointed-days-and-transitional-and-consequential-provisions-order-2011/article-7.json",
  "legislation": "uksi/2011/701",
  "legislation_title": "The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2009-sections-101-to-103-income-tax-self-assessment-appointed-days-and-transitional-and-consequential-provisions-order-2011",
  "path": "article/7",
  "kind": "article",
  "number": "7",
  "heading": null,
  "text": "In section 69(1) (recovery of penalty, surcharge or interest), at the end of paragraph (c) insert—\n“; and\n(d) interest charged under section 101 of the Finance Act 2009.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 7 in force at 1.4.2011, see art. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 69 was substituted by section 89(2) of the Finance Act 2001 and relevantly amended by article 6 of S.I. 2011/702."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/701/article/7",
    "retrieved_at": "2026-10-29T02:13:29.796741+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."
}