The Finance Act 2009, Sections 101 and 102 (Penalties for Non-disclosure and Promotion of Tax Avoidance Schemes) (Appointed Day) Order 2026

• Citation: S.I. 2026/552
• Sections: 2

Section 1 Citation

This Order may be cited as the Finance Act 2009, Sections 101 and 102 (Penalties for Non-disclosure and Promotion of Tax Avoidance Schemes) (Appointed Day) Order 2026.

Section 2 Appointed Day

21st May 2026 is appointed as the day on which sections 101 (late payment interest on sums due to HMRC) and 102 of the Finance Act 2009 (repayment interest on sums to be paid by HMRC) come into force for the purposes of penalties under—

(a) sections 315 (penalties) and 315A (further penalties) of the Finance Act 2004 ;

(b) sections 162 (civil penalties), 171 (civil penalties) 194 (penalty for failure to comply with a notice), 195 (penalty for concealing information), 196 (penalty for inaccurate information), 197 (penalty for disclosing a notice), 198 (penalty based on monies received) and 210 (penalties for an incorrect declaration) of the Finance Act 2026 .