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Article 3 Appointed Day

Original text. Later amendments are not shown.

1st September 2025 is appointed as the day on which section 101 of the Finance Act 2009 (late payment interest on sums due to HMRC)f1 comes into force for the purposes of alcohol duty.

Annotations

Footnotes

f1

Subsections (10) and (11) of section 101 were repealed by paragraph 116 of Part 2 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22).