The Finance Act 2008, Section 128 and Part 2 of Schedule 43 (Appointed Day, Transitional Provision and Savings) Order 2009

• Citation: S.I. 2009/3024
• Sections: 5

Section 1 Citation and interpretation

(1) This Order may be cited as The Finance Act 2008, Section 128 and Part 2 of Schedule 43 (Appointed Day, Transitional Provision and Savings) Order 2009.

Section 2 Citation and interpretation

In this Order “ FA 2008 ” means the Finance Act 2008.

Section 3 Appointed day

The day appointed for the coming into force of Section 128 of, and Part 2 of Schedule 43 to, FA 2008 is 23rd November 2009.

Section 4 Transitional Provision and Savings

(1) If, before the commencement date, a warrant has been granted under—

(a) section 63 of the Taxes Management Act 1970 (recovery of tax in Scotland);

(b) section 121B of the Social Security Administration Act 1992 (recovery of contributions etc in Scotland);

(c) section 52 of the Finance Act 1997 (recovery of relevant tax in Scotland); or

(d) paragraph 3 of Schedule 12 to the Finance Act 2003 (recovery of stamp duty land tax by diligence in Scotland).

that warrant shall continue to have effect according to the provisions under which it was granted.

Section 5 Transitional Provision and Savings

(1) The amendments made by paragraph 13(1) and (2) of Schedule 43 to FA 2008 to the Debtors (Scotland) Act 1987 shall not have effect in relation to—

(a) actions commenced under section 1 (time to pay directions); or

(b) applications made under section 5 (time to pay orders);

before the commencement date.

(2) The amendment made by paragraph 13(3) of Schedule 43 to FA 2008 to the definition of “summary warrant” in section 106 (interpretation) of the Debtors (Scotland) Act 1987 shall not apply to summary warrants granted before the commencement date.