- Latest available (Revised)
- Point in Time (01/01/2023)
- Original (As enacted)
Point in time view as at 01/01/2023.
Finance Act 2009, Section 104 is up to date with all changes known to be in force on or before 24 December 2024. 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.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
(1)In sections 101 to [F1103A (and Schedules 53 to 54A)] —
“HMRC” means Her Majesty's Revenue and Customs;
“late payment interest” means interest payable under section 101;
“repayment interest” means interest payable under section 102;
“revenue” has the meaning given in section 5(4) of CRCA 2005.
(2)A reference to the date on which an amount becomes due and payable is a reference to the date (however described) on or before which the amount must be paid.
(3)Sections 101 to 103 come into force on such day as the Treasury may by order appoint.
(4)An order under subsection (3)—
(a)may commence a provision generally or only for specified purposes, and
(b)may appoint different days for different provisions or for different purposes.
(5)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, those sections.
(6)An order under subsection (5) 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).
(7)An order under subsection (5) may make different provision for different purposes.
(8)The following are to be made by statutory instrument—
(a)orders under section 101(2) or 102(2),
(b)regulations under section 103(1) or (2), and
(c)orders under subsection (3) or (5).
(9)A statutory instrument containing—
(a)an order under section 101(2) or 102(2),
(b)regulations under section 103(1) or (2),
(c)an order under subsection (5) 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.
Textual Amendments
F1Words in s. 104(1) substituted (1.1.2023) by Finance (No. 3) Act 2010 (c. 33), s. 25(2), Sch. 9 para. 5; S.I. 2022/1277, reg. 2(2)(c) (with reg. 3)
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: