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The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments) (Consequential Amendments) Order 2014

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1.—(1) This Order may be cited as the Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments) (Consequential Amendments) Order 2014 and comes into force on 20th May 2014.

(2) This Order has effect in relation to payments in respect of Class 1 national insurance contributions(1) and construction industry scheme payments made on or after 20th May 2014 which are made for the tax year 2014-15 or for a subsequent tax year.

(3) In paragraph (2) “construction industry scheme payments” means any amount deducted by a contractor from a contract payment under section 61 of the Finance Act 2004 (deductions on account of tax from contract payments)(2).

(1)

Class 1 national insurance contributions are defined in section 1 of the Social Security Contributions and Benefits Act 1992 (c. 4) and in section 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c.7).

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