The Finance Act 2009, Sections 101 and 102 (Disclosure of Tax Avoidance Schemes: Penalties) (Appointed Day and Consequential Provisions) Order 2019

• Citation: S.I. 2019/918
• Sections: 3

Section 1 Citation

This Order may be cited as the Finance Act 2009, Sections 101 and 102 (Disclosure of Tax Avoidance Schemes: Penalties) (Appointed Day and Consequential Provisions) Order 2019.

Section 2 Appointed Days

1st June 2019 is appointed as the day on which sections 101 and 102 of the Finance Act 2009 come into force for the purposes of penalties under—

(a) section 98C of the Taxes Management Act 1970 (penalties for failure to comply with the disclosure of tax avoidance schemes regime );

(b) regulation 22 of the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012 (penalties for failure to comply with the disclosure of tax avoidance schemes regime in relation to national insurance contributions).

Section 3 Consequential provision

In section 103A of the Taxes Management Act 1970 (interest on penalties), after “this Part of this Act” insert “(other than section 98C)”.