The Finance Act 2009, Sections 101 and 102 (Disguised Remuneration Repayment Scheme) (Appointed Day and Consequential Amendment) Order 2020

This Order appoints 5th October 2020 as the day on which the interest regime contained in sections 101 to 102 of the Finance Act 2009 (c. 10) comes into force for the purposes of the Disguised Remuneration Repayment Scheme 2020 established under section 20 of the Finance Act 2020 (c. 14).

Lifecycle

Department

Made

11 Sept 2020

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In force

05 Oct 2020

Enabling power

The Treasury make this Order in exercise of the powers conferred by section 104(3) to (7) of the Finance Act 2009.

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum