The Finance Act 2009, Sections 101 and 102 (Disclosure of Tax Avoidance Schemes: Penalties) (Appointed Day and Consequential Provisions) Order 2019
Article 2 of this Order appoints 1st June 2019 as the day on which the provisions about late payment and repayment interest set out in sections 101 and 102 (and Schedules 53 and 54) of the Finance Act 2009 (c. 10) come into force in relation to penalties under
Lifecycle
Department
Made
09 May 2019
—
In force
01 Jun 2019
Enabling power
The Treasury, in exercise of the powers conferred by section 104(3) to (7) of the Finance Act 2009, make the following Order:
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