# The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011, Article 4: Transitional provision

Extent: E+W+S+N.I.

(1) In relation to any self-assessment amount payable by a person to HMRC and outstanding immediately prior to 31st October 2011—
(a) section 86 of the Taxes Management 1970 (interest on overdue income tax and capital gains tax) has effect up to and including 30th October 2011, and
(b) sections 101 and 103 of the Finance Act 2009 have effect on and after 31st October 2011.
(2) In relation to any self-assessment amount payable or repayable by HMRC to a person and outstanding immediately prior to 31st October 2011—
(a) section 824 of the Income and Corporation Taxes Act 1988 (repayment supplements: individuals and others) and section 283 of the Taxation of Chargeable Gains Act 1992 (repayment supplements) have effect up to and including 30th October 2011, and
(b) sections 102 and 103 of the Finance Act 2009 have effect on and after 31st October 2011.

---
Source: https://www.legislation.gov.uk/uksi/2011/701/article/4 (the official version)
Page: https://openlegislation.uk/finance-act-2009-sections-101-to-103-income-tax-self-assessment-appointed-days-and-transitional-and-consequential-provisions-order-2011/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.