Finance Act 2009

104 Supplementary U.K.

(1) In sections 101 to [F1 103A (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

F1 Words 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)