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The Finance Act 2009, Schedule 50 (Record-keeping) (Appointed Day) Order 2010

S.I. 2010/815 · Made 16 March 2010

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Aggregates Levy

Climate Change Levy

Insurance Premium Tax

Landfill Tax

Stamp Duty Land Tax

Made 16th March 2010

The Treasury make the following Order in exercise of the power conferred by section 98(2) of the Finance Act 2009f1.

Annotations to the whole text

Footnotes

f1

2009 c. 10.

Contents

  1. 1Article 1
  2. 2Article 2
  3. Signature
  4. Explanatory note

1

This Order may be cited as the Finance Act 2009, Schedule 50 (Record-keeping) (Appointed Day) Order 2010.

2

1st April 2010 is the day appointed for the coming into force of the amendments made by Schedule 50 to the Finance Act 2009 (Record-keeping).

Signature

Tony Cunningham

Frank Roy

Two of the Lords Commissioners of Her Majesty’s Treasury

16th March 2010

Explanatory note

(This note is not part of the Order)

This Order appoints 1st April 2010 as the day on which the amendments made by Schedule 50 to the Finance Act 2009 come into force. That Schedule amends existing legislation about the obligations to keep records for the purposes of environmental taxes (aggregates levy, climate change levy and landfill tax), insurance premium tax and stamp duty land tax.

A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.