# The Finance Act 2008, Schedule 41 (Appointed Day and Transitional Provisions) Order 2009, Article 4: Transitional provisions


Paragraph 25 (consequential repeals), paragraph 29 of Schedule 24 to the Finance Act 2007 and paragraph 21 of Schedule 40 to the Finance Act 2008 repeal the following provisions only in so far as those provisions relate to conduct involving dishonesty which gives rise to a penalty under Schedule 41 to the Finance Act 2008—
(a) in the Value Added Tax Act 1994—
(i) sections 60 and 61 (VAT evasion), and
(ii) section 67(1)(b) (failure to notify);
(b) in the Finance Act 1994—
(i) section 8 (penalty for evasion of excise duty), and
(ii) paragraphs 12 and 13 of Schedule 7 (insurance premium tax: civil penalties);
(c) paragraphs 18 and 19 of Schedule 5 to the Finance Act 1996 (landfill tax: civil penalties: evasion and misdeclaration or neglect);
(d) paragraphs 98 and 99 of Schedule 6 to the Finance Act 2000 (climate change levy: civil penalties: evasion, liability of directors and misdeclaration or neglect);
(e) in Schedule 6 to the Finance Act 2001—
(i) paragraphs 7 and 8 (aggregates levy: civil penalties: evasion, liability of directors and misdeclaration or neglect); and
(ii) paragraph 9A(5)(b) (penalty under paragraph 7 above); and
(f) section 133(2) to (4) of the Finance Act 2002 (aggregates levy: amendments to provisions about civil penalties).

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Source: https://www.legislation.gov.uk/uksi/2009/511/article/4 (the official version)
Page: https://openlegislation.uk/finance-act-2008-schedule-41-appointed-day-and-transitional-provisions-order-2009/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.