{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-54/paragraph-14",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-54/paragraph-14.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/54/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "In this Schedule any reference to income tax deducted at source for a tax year is a reference to—\n(a) income tax deducted (or treated as deducted) from any income, or treated as paid on any income, in respect of that year, ...\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nbut does not include a reference to amounts which, in that year, are deducted at source under PAYE regulations in respect of previous years.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 54 para. 14(b) and preceding word omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 66(6)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "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/54/paragraph/14",
    "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."
}