Article 2 Appointed Days

1st June 2019 is appointed as the day on which sections 101^f1 and 102 of the Finance Act 2009 come into force for the purposes of penalties under—

(a)

Part 2 of Schedule 17 to the Finance (No. 2) Act 2017^f2 (penalties for failure to comply with the regime for disclosure of tax avoidance schemes in relation to VAT and other indirect taxes^f3);

(b)

Schedule 35 to the Finance Act 2014^f4 (penalties for failure to comply with the promoters of tax avoidance schemes regime^f5);

(c)

Schedule 16 to the Finance (No. 2) Act 2017 (penalties for enablers of defeated tax avoidance schemes).

Annotations

Footnotes

f1: Section 101 was amended by paragraph 20(2) of Schedule 22 to the Finance Act 2014 (c.26).
f2: 2017 c. 32.
f3: The regime for disclosure of tax avoidance schemes in relation to VAT and other indirect taxes is contained in Part 1 of Schedule 17 to the Finance (No. 2) Act 2017.
f4: 2014 c. 26; paragraph 11 of Schedule 35 to the Finance Act 2014 (interest on penalties) was amended by section 88(3) of the Finance Act 2019 (c. 1).
f5: The promoters of tax avoidance schemes regime is contained in Part 5 of the Finance Act 2014.