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Article 3 Appointed Day

Original text. Later amendments are not shown.

1st October 2026 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 vaping products duty and penalties under Part 4 of the Finance Act 2026.

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Subsections (10) and (11) of section 101 were repealed by paragraph 116 of Part 2 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22).