Article 2 Appointed Day
1st April 2015 is appointed as the day on which sections 101 and 102 of the Finance Act 2009 come into force for the purposes of diverted profits taxf1 and penalties assessed in relation to that tax.
Annotations
Footnotes
- f1
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Diverted profits tax is charged from 1 April 2015 in accordance with Part 3 of the Finance Act 2015 c.11.