The Finance Act 2009, Schedules 55 and 56 and Sections 101 and 102 (Stamp Duty Reserve Tax) (Appointed Days, Consequential and Transitional Provision) Order 2014

• Citation: S.I. 2014/3269
• Sections: 5

Section 1 Citation

This Order may be cited as the Finance Act 2009, Schedules 55 and 56 and Sections 101 and 102 (Stamp Duty Reserve Tax) (Appointed Days, Consequential and Transitional Provision) Order 2014.

Section 2 Appointed days

The day appointed for the coming into force of Schedule 55 to the Finance Act 2009 (penalty for failure to make returns etc ) is 1st January 2015 in relation to a charge to tax which is specified in item 11 of the Table in paragraph 1 of that Schedule .

Section 3 Appointed days

The day appointed for the coming into force of Schedule 56 to the Finance Act 2009 (penalty for failure to make payments on time) is 1st January 2015 in relation to an amount of tax which is specified in items 10, 17, 23 or 24 of the Table in paragraph 1 of that Schedule .

Section 4 Appointed days

(1) The day appointed as the day on which sections 101 (late payment interest) and 102 (repayment interest) of the Finance Act 2009 come into force for the purposes of stamp duty reserve tax (including any penalties assessed in relation to that tax) is 1st January 2015.

(2) This article only applies to a charge with a due and payable date falling after 31st December 2014.

Section 5 Consequential revocation

Article 22 of the Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 is omitted.