Changes to Finance Act 2009, Sections 101 and 102 (Penalties for Offshore Evasion or Non-Compliance) (Appointed Day) 2019
S.I. 2019/1238
No changes to Finance Act 2009, Sections 101 and 102 (Penalties for Offshore Evasion or Non-Compliance) (Appointed Day) 2019 are recorded.
From legislation.gov.uk's record of changes, the official one: see it there.