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9. In paragraph 6(1) of Schedule 2 to the Social Security Contributions and Benefits Act 1992 (other provisions)(1)—
(a)for “Section 86 of the Taxes Management Act 1970 (interest on overdue tax)” substitute “Section 101 of the Finance Act 2009 (late payment interest on sums due to HMRC)”; and
(b)for “section 824 of the Act of 1988 (repayment supplements)” substitute “section 102 of the Finance Act 2009 (repayment interest on sums to be paid by HMRC)”.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Impact Assessments generally accompany all UK Government interventions of a regulatory nature that affect the private sector, civil society organisations and public services. They apply regardless of whether the regulation originates from a domestic or international source and can accompany primary (Acts etc) and secondary legislation (SIs). An Impact Assessment allows those with an interest in the policy area to understand:
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