Search Legislation

Advanced Search

The Finance Act 2009, Section 101 (Tax Agents: Dishonest Conduct) (Appointed Day) Order 2013

Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Statutory Instruments

2013 No. 280 (C. 14)

Taxes

Excise

The Finance Act 2009, Section 101 (Tax Agents: Dishonest Conduct) (Appointed Day) Order 2013

Made

12th February 2013

The Treasury, in exercise of the powers conferred by section 104(3) and (4) of the Finance Act 2009(1), make the following Order.

Citation

1.  This Order may be cited as the Finance Act 2009, Section 101 (Tax Agents: Dishonest Conduct) (Appointed Day) Order 2013.

Appointed day

2.  The day appointed as the day on which section 101 of the Finance Act 2009 comes into force for the purposes of penalties assessed under Parts 3 to 5 of Schedule 38 to the Finance Act 2012(2) (penalties for dishonest conduct or for failure to comply with a file access notice) is 1st April 2013.

David Evennett

Stephen Crabb

Two of the Lords Commissioners of Her Majesty’s Treasury

12th February 2013

EXPLANATORY NOTE

(This note is not part of the Order)

This Order appoints 1 April 2013 as the day on which section 101 (late payment of interest on sums due to HM Revenue and Customs) of the harmonised interest regime set out in sections 101 and 103 of the Finance Act 2009(3) comes into force in relation to penalties imposed under Parts 3 to 5 of Schedule 38 to the Finance Act 2012(4) in connection with dishonest conduct by individuals acting as tax agents.

Section 101 applies late payment interest to any sum due by virtue of any enactment to HMRC but paid late. The current applicable rates in respect of late payment interest are set out in the Taxes and Duties, etc (Interest Rate) Regulations 2011(5).

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

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

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.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources