# The Finance Act 2009, Sections 101 and 102 (Avoidance: Penalties) (Appointed Day) Order 2019, Article 2: Appointed Days


1st June 2019 is appointed as the day on which sections 101 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 (penalties for failure to comply with the regime for disclosure of tax avoidance schemes in relation to VAT and other indirect taxes);
(b) Schedule 35 to the Finance Act 2014 (penalties for failure to comply with the promoters of tax avoidance schemes regime);
(c) Schedule 16 to the Finance (No. 2) Act 2017 (penalties for enablers of defeated tax avoidance schemes).

---
Source: https://www.legislation.gov.uk/uksi/2019/921/article/2 (the official version)
Page: https://openlegislation.uk/finance-act-2009-sections-101-and-102-avoidance-penalties-appointed-day-order-2019/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.