{
  "url": "https://openlegislation.uk/finance-act-2008-schedule-40-appointed-day-transitional-provisions-and-consequential-amendments-order-2009/article-4",
  "json_url": "https://openlegislation.uk/finance-act-2008-schedule-40-appointed-day-transitional-provisions-and-consequential-amendments-order-2009/article-4.json",
  "legislation": "uksi/2009/571",
  "legislation_title": "The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2008-schedule-40-appointed-day-transitional-provisions-and-consequential-amendments-order-2009",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Appointed day",
  "text": "In their application in relation to penalties payable under paragraph 1A of Schedule 24 (error in taxpayer’s document attributable to another person), the entries inserted by paragraph 2(4) and (5) shall have effect in relation to—\n(a) relevant documents—\n(i) which relate to tax periods commencing on or after 1st April 2009, and\n(ii) for which the filing date is on or after 1st April 2010;\n(b) relevant documents relating to all claims for repayments of relevant tax made on or after 1st April 2010 which are not related to a tax period;\n(c) relevant documents produced under regulations under section 256 of IHTA 1984 (regulations about accounts, etc) where the date of death is on or after 1st April 2009; and\n(d) in any other case, relevant documents given where a person’s liability to pay relevant tax arises on or after 1st April 2010.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 1A of Schedule 24 to the Finance Act 2007 was inserted by paragraph 3 of Schedule 40 to the Finance Act 2008."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/571/article/4",
    "retrieved_at": "2026-10-29T03:15:45.895499+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}