Finance Act 2009, Section 107 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)Schedule 56 contains provision for imposing penalties on persons in respect of failures to comply with obligations to pay tax.
(2)That Schedule comes into force on such day as the Treasury may by order appoint.
(3)An order under subsection (2)—
(a)may commence a provision generally or only for specified purposes, and
(b)may appoint different days for different provisions or for different purposes.
(4)The Treasury may by order make any incidental, supplemental, consequential, transitional, transitory or saving provision which may appear appropriate in consequence of, or otherwise in connection with, Schedule 56.
(5)An order under subsection (4) may include provision amending, repealing or revoking any provision of any Act or subordinate legislation whenever passed or made (including this Act and any Act amended by it).
(6)An order under subsection (4) may make different provision for different purposes.
(7)An order under this section is to be made by statutory instrument.
(8)A statutory instrument containing an order under subsection (4) which includes provision amending or repealing any provision of an Act is subject to annulment in pursuance of a resolution of the House of Commons.
Modifications etc. (not altering text)
C1S. 107(2) modified (6.4.2018) by Finance Act 2017 (c. 10), s. 61(1), Sch. 11 para. 5(3); S.I. 2018/464, art. 2(e)
C2S. 107(4) modified (6.4.2018) by Finance Act 2017 (c. 10), s. 61(1), Sch. 11 para. 5(3); S.I. 2018/464, art. 2(e)
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