2015 No. 974 (C. 63)
Diverted Profits Tax
The Finance Act 2009, Sections 101 and 102 (Diverted Profits Tax) (Appointed Day) Order 2015
Made
The Treasury make this Order in exercise of the powers conferred by section 104(3) and (4) of the Finance Act 20091.
Citation1
This Order may be cited as the Finance Act 2009, Sections 101 and 102 (Diverted Profits Tax) (Appointed Day) Order 2015.
Appointed Day2
1st April 2015 is appointed as the day on which sections 101 and 102 of the Finance Act 2009 come into force for the purposes of diverted profits tax2 and penalties assessed in relation to that tax.
David EvennettGavin BarwellTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Order)