The Finance Act 2009, Sections 101 and 102 (Penalties for Non-disclosure and Promotion of Tax Avoidance Schemes) (Appointed Day) Order 2026
This Order appoints 21st May 2026 as the day on which the provisions concerning late payment and repayment interest set out at sections 101 and 102 of the Finance Act 2009 come into force for the purposes of penalties issued under—
Lifecycle
Department
Made
20 May 2026
—
Comes into force
TBC
Enabling power
The Treasury make this Order in exercise of the powers conferred by section 104(3) and (4)(a) and (b) of the Finance Act 2009.
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