2019 No. 918 (C. 23)
The Finance Act 2009, Sections 101 and 102 (Disclosure of Tax Avoidance Schemes: Penalties) (Appointed Day and Consequential Provisions) Order 2019
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred by section 104(3) to (7) of the Finance Act 20091, make the following Order:
Citation1
This Order may be cited as the Finance Act 2009, Sections 101 and 102 (Disclosure of Tax Avoidance Schemes: Penalties) (Appointed Day and Consequential Provisions) Order 2019.
Appointed Days2
1st June 2019 is appointed as the day on which sections 1012 and 102 of the Finance Act 2009 come into force for the purposes of penalties under—
a
b
regulation 22 of the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 20125 (penalties for failure to comply with the disclosure of tax avoidance schemes regime in relation to national insurance contributions).
Consequential provision3
In section 103A6 of the Taxes Management Act 1970 (interest on penalties), after “this Part of this Act” insert “(other than section 98C)”.
(This note is not part of the Order)