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The Finance Act 2009, Sections 101 and 102 (Social Security Contributions, Intermediaries) (Appointed Day) Order 2021
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- UK Statutory Instruments
- 2021 No. 445 (C. 16)
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Order)
The Order appoints 6th April 2021 as the day on which the interest regime set out in sections 101 and 102 (including Schedules 53 and 54) of the Finance Act 2009 come into force in relation to amounts payable under Part 3AA of Schedule 4 to the Social Security Contributions Regulations 2001 (S.I. 2001/1004). These provisions of S.I. 2001/1004 deal with the recovery of national insurance contributions debts arising under Part 2 of the Social Security Contributions (Intermediaries) Regulations 2000 (S.I. 2000/727).
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.
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