{
  "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-avoidance-penalties-appointed-day-order-2019",
  "json_url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-avoidance-penalties-appointed-day-order-2019.json",
  "id": "uksi/2019/921",
  "title": "The Finance Act 2009, Sections 101 and 102 (Avoidance: Penalties) (Appointed Day) Order 2019",
  "short_title": "Finance Act 2009, Sections 101 and 102 (Avoidance: Penalties) (Appointed Day) 2019",
  "long_title": "This Order appoints 1st June 2019 as the day on which the provisions about late payment and repayment interest set out in sections 101 and 102 (and Schedules 53 and 54) of the Finance Act 2009 (c. 10) come into force in relation to penalties underPart 2 of Schedule 17 to the Finance (No. 2) Act 2017 (c. 32) in connection with the regime for disclosure of tax avoidance schemes in relation to VAT and other indirect taxes in Part 1 of Schedule 17 of the Finance (No. 2) Act 2017;Schedule 35 to the Finance Act 2014 (c. 26) in connection with the promoters of tax avoidance schemes regime in Part 5 of the Finance Act 2014;Schedule 16 to the Finance (No. 2) Act 2017 for enablers of defeated tax avoidance schemes.",
  "citation": "S.I. 2019/921",
  "type": "uksi",
  "year": "2019",
  "number": "921",
  "version": "current",
  "date": "2019-05-09",
  "revised": false,
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    {
      "path": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-avoidance-penalties-appointed-day-order-2019/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "kind": "article",
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      "heading": "Citation",
      "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-avoidance-penalties-appointed-day-order-2019/article-1",
      "extent": null,
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    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Appointed Days",
      "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-avoidance-penalties-appointed-day-order-2019/article-2",
      "extent": null,
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    },
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      "heading": "Signature",
      "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-avoidance-penalties-appointed-day-order-2019/signature",
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    },
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-avoidance-penalties-appointed-day-order-2019/note",
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      "date": "2019-05-10",
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      "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-avoidance-penalties-appointed-day-order-2019/pdf/uksi_20190921_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2019/921/pdfs/uksi_20190921_en.pdf"
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      "id": "ukpga/2009/10",
      "title": "Finance Act 2009",
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  "instruments_made_under_url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-avoidance-penalties-appointed-day-order-2019/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/921",
    "retrieved_at": "2026-10-28T22:40:42.537731+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."
}