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Statutory Instrument

The Finance Act 2012, Schedule 38 (Tax Agents: Dishonest Conduct) (Appointed Day and Savings) Order 2013

Citation
S.I. 2013/279
As at
Sections
3
Section 1Citation

This Order may be cited as the Finance Act 2012, Schedule 38 (Tax Agents: Dishonest Conduct) (Appointed Day and Savings) Order 2013.

Section 2Appointed day

The day appointed as the day on which Schedule 38 to the Finance Act 2012 comes into force is 1st April 2013.

Section 3Savings

Where a notice is given under section 20A of the Taxes Management Act 1970 (power to call for papers of tax accountant) on or before the 31st March 2013, for the purposes of that notice the amendments made by paragraphs 44 to 47 of that Schedule (consequential provisions) shall be disregarded.

3 sections

Cite this legislation

The Finance Act 2012, Schedule 38 (Tax Agents: Dishonest Conduct) (Appointed Day and Savings) Order 2013 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2013-279

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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