# The Finance Act 2008, Schedule 41 (Appointed Day and Transitional Provisions) Order 2009, Article 3: Appointed day


That Schedule has effect—
(a) in relation to any relevant obligation arising on or after that date;
(b) in relation to any unauthorised issue of an invoice taking place on or after that date;
(c) in relation to any act which enables HMRC to assess an amount as duty under a relevant excise provision and which is done on or after that date; and
(d) in relation to any act giving rise to a penalty under paragraph 4 (handling goods subject to unpaid excise duty) which is done on or after that date.

---
Source: https://www.legislation.gov.uk/uksi/2009/511/article/3 (the official version)
Page: https://openlegislation.uk/finance-act-2008-schedule-41-appointed-day-and-transitional-provisions-order-2009/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.