{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-53",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-53.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/53",
  "kind": "schedule",
  "number": "53",
  "heading": "Late payment interest",
  "text": null,
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 53 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2 (with art. 3)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 53 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(c)"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "Sch. 53 in force at 31.10.2011 for specified purposes by S.I. 2011/701, art. 3(1) (with art. 4)"
    },
    {
      "type": "I",
      "label": "I4",
      "text": "Sch. 53 in force at 1.2.2013 for specified purposes by S.I. 2013/67, art. 2"
    },
    {
      "type": "I",
      "label": "I5",
      "text": "Sch. 53 in force at 1.4.2013 for specified purposes by S.I. 2013/280, art. 2"
    },
    {
      "type": "I",
      "label": "I6",
      "text": "Sch. 53 in force at 1.10.2013 for specified purposes by S.I. 2013/2472, art. 2"
    },
    {
      "type": "I",
      "label": "I7",
      "text": "Sch. 53 in force at 6.5.2014 for specified purposes by S.I. 2014/992, art. 3(1)"
    },
    {
      "type": "I",
      "label": "I8",
      "text": "Sch. 53 in force retrospectively at 6.5.2014 for further specified purposes by Finance Act 2019 (c. 1), s. 88(6)"
    },
    {
      "type": "I",
      "label": "I9",
      "text": "Sch. 53 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 4(1) (with art. 4(2))"
    },
    {
      "type": "I",
      "label": "I10",
      "text": "Sch. 53 in force at 1.1.2015 for specified purposes by S.I. 2014/3324, art. 3"
    },
    {
      "type": "I",
      "label": "I11",
      "text": "Sch. 53 in force at 1.4.2015 for specified purposes by S.I. 2015/974, art. 2"
    },
    {
      "type": "I",
      "label": "I12",
      "text": "Sch. 53 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(a)"
    },
    {
      "type": "I",
      "label": "I13",
      "text": "Sch. 53 in force at 6.4.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 31"
    },
    {
      "type": "I",
      "label": "I14",
      "text": "Sch. 53 in force at 1.6.2019 for specified purposes by S.I. 2019/918, art. 2"
    },
    {
      "type": "I",
      "label": "I15",
      "text": "Sch. 53 in force at 1.6.2019 for specified purposes by S.I. 2019/921, art. 2"
    },
    {
      "type": "I",
      "label": "I16",
      "text": "Sch. 53 in force at 6.9.2019 for specified purposes by S.I. 2019/1238, art. 2 (with art. 3)"
    },
    {
      "type": "I",
      "label": "I17",
      "text": "Sch. 53 in force at 5.10.2020 for specified purposes by S.I. 2020/979, art. 3(1)"
    },
    {
      "type": "I",
      "label": "I18",
      "text": "Sch. 53 in force at 6.4.2021 for specified purposes by S.I. 2021/445, reg. 2; Sch. 53 in force at 6.4.2021 for specified purposes by 2020 c. 14, Sch. 1 para. 29 (with Sch. 1 paras. 30-34); Sch. 53 in force retrospectively at 6.4.2021 for specified purposes by 2022 c. 3, Sch. 10 para. 29"
    },
    {
      "type": "I",
      "label": "I19",
      "text": "Sch. 53 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(a)"
    },
    {
      "type": "I",
      "label": "I20",
      "text": "Sch. 53 in force at 1.1.2023 for specified purposes by S.I. 2022/1277, reg. 2(2)(b) (with reg. 3)"
    },
    {
      "type": "I",
      "label": "I21",
      "text": "Sch. 53 in force at 1.5.2023 for specified purposes by S.I. 2023/385, art. 2"
    },
    {
      "type": "I",
      "label": "I22",
      "text": "Sch. 53 in force at 30.9.2023 for specified purposes by S.I. 2023/997, art. 2"
    },
    {
      "type": "I",
      "label": "I23",
      "text": "Sch. 53 in force at 4.3.2024 for specified purposes by S.I. 2024/133, art. 2"
    },
    {
      "type": "I",
      "label": "I24",
      "text": "Sch. 53 in force at 1.9.2025 for specified purposes by S.I. 2025/948, art. 3"
    },
    {
      "type": "I",
      "label": "I25",
      "text": "Sch. 53 in force at 21.5.2026 for specified purposes by S.I. 2026/552, art. 2"
    },
    {
      "type": "I",
      "label": "I26",
      "text": "Sch. 53 in force at 1.10.2026 for specified purposes by S.I. 2026/1024, art. 3"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "ukpga/2015/33",
      "affecting_title": "Finance (No. 2) Act 2015"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2010/33",
      "affecting_title": "Finance (No. 3) Act 2010"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2010/33",
      "affecting_title": "Finance (No. 3) Act 2010"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2010/33",
      "affecting_title": "Finance (No. 3) Act 2010"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2010/33",
      "affecting_title": "Finance (No. 3) Act 2010"
    },
    {
      "type": "coming into force",
      "affecting": "uksi/2026/994",
      "affecting_title": "The Finance Act 2009, Sections 101 and 102 (Carbon Border Adjustment Mechanism) (Interest) (Appointed Day) Order 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/53",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
}