# The Finance Act 2009, Section 101 (Tax Agents: Dishonest Conduct) (Appointed Day) Order 2013, Article 2: Appointed day


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.

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Source: https://www.legislation.gov.uk/uksi/2013/280/article/2 (the official version)
Page: https://openlegislation.uk/finance-act-2009-section-101-tax-agents-dishonest-conduct-appointed-day-order-2013/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.