The Finance Act 2009, Sections 101 and 102 (Penalties for Offshore Evasion or Non-Compliance) (Appointed Day) Order 2019
Article 2 of this Order appoints 6th September 2019 as the day on which the provisions about late payment interest and repayment interest set out in sections 101 and 102 of, and Schedules 53 and 54 to, the Finance Act 2009 (c. 10) (‘the 2009 Act’) come into force in relation to certain specified penalties under
Lifecycle
Department
Made
05 Sept 2019
—
Comes into force
TBC
Enabling power
The Treasury make this Order exercising the powers conferred by section 104(3) and (4) of the Finance Act 2009:
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