# The Finance Act 2009, Section 103 (Appointed Day) Order 2011, Note: Explanatory note


(This note is not part of the Order)
This Order appoints 6 October 2011 as the day on which that part of the scheme in sections 101 to 103 of the Finance Act 2009 about the rates of late payment and repayment interest comes into force generally.
A full Impact Assessment of the effect that this instrument will have on the costs of business and the voluntary sector is available from the HMRC website at http://www.hmrc.gov.uk/better-regulation/ia.htm .

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Source: https://www.legislation.gov.uk/uksi/2011/2401/note (the official version)
Page: https://openlegislation.uk/finance-act-2009-section-103-appointed-day-order-2011/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.