The Finance Act 2009, Sections 101 and 102 (Economic Crime (Anti-Money Laundering) Levy) (Appointed Day) Order 2023

The Order appoints 30th September 2023 as the day on which the interest regime set out in sections 101 and 102 of (including Schedules 53 and 54 to) the Finance Act 2009 (c. 10) on late payment and repayment interest come into force in relation to the economic crime (anti-money laundering) levy. The economic crime (anti-money laundering) levy is a new levy introduced by Part 3 of the Finance Act 2022 (c. 3). The Commissioners for His Majesty’s Revenue and Customs (HMRC) are an appropriate collection authority for the levy under section 53(3) of that Act.