Article 2 Appointed Days

6th September 2019 is appointed as the day on which sections 101^f1 and 102^f2 of the Finance Act 2009 come into force for the purposes of penalties under—

(a)

Schedule 21 to the Finance Act 2015^f3 (penalties in connection with offshore asset moves);

(b)

Part 1 of Schedule 20 to the Finance Act 2016^f4 (penalties for enablers of offshore tax evasion or non-compliance);

(c)

Part 1 of Schedule 22^f5 to the Finance Act 2016 (asset-based penalty for offshore inaccuracies and failures); and

(d)

Part 1 of Schedule 18 to the Finance (No. 2) Act 2017^f6 (requirement to correct certain offshore tax non-compliance).

Annotations

Footnotes

f1: Section 101 has been amended by paragraph 20(2) of Schedule 22 to the Finance Act 2014 (c. 26) and, from days to be appointed, by paragraphs 2 and 14 of Schedule 9 to the Finance (No. 3) Act 2010 (c. 33)) and paragraph 116 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22).
f2: Section 102 has been amended from days to be appointed by paragraphs 3 and 15 of Schedule 9 to the Finance (No. 3) Act 2010.
f3: 2015 c. 11; Schedule 21 has been amended by paragraph 27 of Schedule 18 to the Finance (No 2) Act 2017 (c. 32).
f4: 2016 c. 24.
f5: Schedule 22 has been amended by paragraph 28 of Schedule 18 to the Finance (No. 2) Act 2017.
f6: 2017 c. 32