2013 No. 2472 (C. 100)

Annual Tax On Enveloped Dwellings

The Finance Act 2009, Sections 101 and 102 (Annual Tax on Enveloped Dwellings) (Appointed Day) Order 2013

Made

The Treasury make this Order exercising the powers in sections 104(3) and 104(4) of the Finance Act 20091.

Citation1

This Order may be cited as the Finance Act 2009, Sections 101 and 102 (Annual Tax on Enveloped Dwellings) (Appointed Day) Order 2013.

Appointed day2

1 October 2013 is appointed as the day on which sections 101 and 102 of the Finance Act 20092 come into force for the purposes of annual tax on enveloped dwellings3 and penalties assessed in relation to that tax.

Stephen CrabbAnne MiltonTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE

(This note is not part of the Order)

This Order concerns annual tax on enveloped dwellings and related penalties. For these purposes, it brings into force on 1 October 2013 the late payment interest rules for sums due to HM Revenue and Customs, and the repayment interest rules for sums to be paid by them4. The first payments of the tax are due on 31 October 20135.

A Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and is an appointed day order.