{
  "url": "https://openlegislation.uk/finance-act-2009-section-101-tax-agents-dishonest-conduct-appointed-day-order-2013/article-2",
  "json_url": "https://openlegislation.uk/finance-act-2009-section-101-tax-agents-dishonest-conduct-appointed-day-order-2013/article-2.json",
  "legislation": "uksi/2013/280",
  "legislation_title": "The Finance Act 2009, Section 101 (Tax Agents: Dishonest Conduct) (Appointed Day) Order 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2009-section-101-tax-agents-dishonest-conduct-appointed-day-order-2013",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Appointed day",
  "text": "The day appointed as the day on which section 101 of the Finance Act 2009 comes into force for the purposes of penalties assessed under Parts 3 to 5 of Schedule 38 to the Finance Act 2012 (penalties for dishonest conduct or for failure to comply with a file access notice) is 1st April 2013.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2012 c. 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/280/article/2",
    "retrieved_at": "2026-10-29T01:04:42.616249+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."
}