2019 No. 921 (C. 24)
Taxes And Duties
Social Security
The Finance Act 2009, Sections 101 and 102 (Avoidance: Penalties) (Appointed Day) Order 2019
Made
The Treasury, in exercise of the powers conferred by section 104(3) and (4) of the Finance Act 20091, make the following Order:
Citation1
This Order may be cited as the Finance Act 2009, Sections 101 and 102 (Avoidance: Penalties) (Appointed Day) 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
c
Schedule 16 to the Finance (No. 2) Act 2017 (penalties for enablers of defeated tax avoidance schemes).
Mike FreerPaul MaynardTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Order)