# The Finance Act 2009, Sections 101 and 102 (Penalties for Offshore Evasion or Non-Compliance) (Appointed Day) Order 2019, Article 2: Appointed Days


6th September 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) Schedule 21 to the Finance Act 2015 (penalties in connection with offshore asset moves);
(b) Part 1 of Schedule 20 to the Finance Act 2016 (penalties for enablers of offshore tax evasion or non-compliance);
(c) Part 1 of Schedule 22 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 (requirement to correct certain offshore tax non-compliance).

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Source: https://www.legislation.gov.uk/uksi/2019/1238/article/2 (the official version)
Page: https://openlegislation.uk/finance-act-2009-sections-101-and-102-penalties-for-offshore-evasion-or-non-compliance-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.