OpenLegislation

Instruments made under Finance Act 2009

2009 c. 10 · 69 instruments

InstrumentCitationMadeUnder
Finance Act 2009 (Section 101) (Vaping Products Duty) (Appointed Day) 2026 S.I. 2026/1024 14 Sep 2026 —
Finance Act 2009 (Publishing Details of Deliberate Tax Defaulters: Increase to Threshold) 2026 S.I. 2026/1000 9 Sep 2026 —
Finance Act 2009, Sections 101 and 102 (Carbon Border Adjustment Mechanism) (Interest) (Appointed Day) 2026 S.I. 2026/994 8 Sep 2026 —
Finance Act 2009, Sections 101 and 102 (Penalties for Non-disclosure and Promotion of Tax Avoidance Schemes) (Appointed Day) 2026 S.I. 2026/552 20 May 2026 —
Finance Act 2009 (Section 101) (Alcohol Duty) (Appointed Day) 2025 S.I. 2025/948 4 Aug 2025 —
Taxes and Duties, etc (Interest Rate) 2025 S.I. 2025/386 25 Mar 2025 —
Mutual Societies (Transfers of Business) (Tax) 2024 S.I. 2024/555 23 Apr 2024 —
Finance Act 2009, Sections 101 and 102 (Electronic Sales Suppression) (Appointed Day) 2024 S.I. 2024/133 6 Feb 2024 —
Finance Act 2009, Sections 101 and 102 (Economic Crime (Anti-Money Laundering) Levy) (Appointed Day) 2023 S.I. 2023/997 13 Sep 2023 —
Finance Act 2009 (VAT-related Payments) (Interest) (Appointed Day) 2023 S.I. 2023/385 3 Apr 2023 —
Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) 2022 S.I. 2022/1298 7 Dec 2022 —
Finance Act 2009, Finance (No. 3) Act 2010 and Finance Act 2021 (Value Added Tax) (Interest) (Appointed Days) 2022 S.I. 2022/1277 5 Dec 2022 —
Finance Act 2021, Part 2 etc. (Plastic Packaging Tax) (Appointed Day) 2021 S.I. 2021/1409 10 Dec 2021 —
Finance Act 2009, Sections 101 and 102 (Social Security Contributions, Intermediaries) (Appointed Day) 2021 S.I. 2021/445 31 Mar 2021 —
Finance Act 2009, Sections 101 and 102 (Disguised Remuneration Repayment Scheme) (Appointed Day and Consequential Amendment) 2020 S.I. 2020/979 11 Sep 2020 —
Finance Act 2009, Sections 101 and 102 (Penalties for Offshore Evasion or Non-Compliance) (Appointed Day) 2019 S.I. 2019/1238 5 Sep 2019 —
Finance Act 2009, Sections 101 and 102 (Disclosure of Tax Avoidance Schemes: Penalties) (Appointed Day and Consequential Provisions) 2019 S.I. 2019/918 9 May 2019 —
Finance Act 2009, Sections 101 and 102 (Avoidance: Penalties) (Appointed Day) 2019 S.I. 2019/921 9 May 2019 —
Finance Act 2009, Sections 101 and 102 and Schedules 55 and 56 (Soft Drinks Industry Levy) (Appointed Day) 2018 S.I. 2018/468 4 Apr 2018 —
Corporate Interest Restriction 2017 S.I. 2017/1227 7 Dec 2017 —
Penalties Relating to Offshore Matters and Offshore Transfers (Additional Information) 2017 S.I. 2017/345 9 Mar 2017 —
Lloyd’s Underwriters (Transitional Equalisation Reserves) (Tax) 2015 S.I. 2015/1983 7 Dec 2015 —
Finance Act 2009, Sections 101 and 102 (Diverted Profits Tax) (Appointed Day) 2015 S.I. 2015/974 26 Mar 2015 —
Finance Act 2009, Schedules 55 and 56 and Sections 101 and 102 (Stamp Duty Reserve Tax) (Appointed Days, Consequential and Transitional Provision) 2014 S.I. 2014/3346 18 Dec 2014 —
Finance Act 2009, Sections 101 and 102 (Remote Gambling Taxes) (Appointed Day) 2014 S.I. 2014/3324 17 Dec 2014 —
Finance Act 2009, Schedules 55 and 56 and Sections 101 and 102 (Stamp Duty Reserve Tax) (Appointed Days, Consequential and Transitional Provision) 2014 S.I. 2014/3269 11 Dec 2014 —
Income Tax (Pay As You Earn) 2014 S.I. 2014/2396 11 Sep 2014 —
Finance Act 2009, Schedule 55 (Penalties for failure to make returns) (Appointed Days and Consequential Provision) 2014 S.I. 2014/2395 10 Sep 2014 —
Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments) 2014 S.I. 2014/1283 16 May 2014 —
Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions 2014 S.I. 2014/992 10 Apr 2014 —
Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) 2014 S.I. 2014/472 12 Mar 2014 —
Finance Act 2009, Sections 101 and 102 (Annual Tax on Enveloped Dwellings) (Appointed Day) 2013 S.I. 2013/2472 26 Sep 2013 —
Pension Schemes 2013 S.I. 2013/1114 8 May 2013 —
Income Tax (Removal of Ordinary Residence) 2013 S.I. 2013/605 13 Mar 2013 —
Finance Act 2009, Section 101 (Tax Agents: Dishonest Conduct) (Appointed Day) 2013 S.I. 2013/280 12 Feb 2013 —
Finance Act 2009, Sections 101 and 102 (Machine Games Duty) (Appointed Day) 2013 S.I. 2013/67 17 Jan 2013 —
Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) 2011 S.I. 2011/2951 8 Dec 2011 —
Taxes and Duties, etc (Interest Rate) 2011 S.I. 2011/2446 10 Oct 2011 —
Finance Act 2009, Section 103 (Appointed Day) 2011 S.I. 2011/2401 30 Sep 2011 —
Finance (No. 3) Act 2010, Schedule 10 and the Finance Act 2009, Schedule 55 and Sections 101 to 103 (Appointed Day, etc) (Construction Industry Scheme) 2011 S.I. 2011/2391 29 Sep 2011 —
Finance Act 2009 (Consequential Amendments) 2011 S.I. 2011/1583 28 Jun 2011 —
Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) 2011 S.I. 2011/701 10 Mar 2011 —
Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) 2011 S.I. 2011/702 10 Mar 2011 —
Mutual Societies (Transfers of Business) (Tax) 2011 S.I. 2011/37 11 Jan 2011 —
Finance Act 2009, Schedule 35 (Special Annual Allowance Charge) (Cessation of Effect) 2010 S.I. 2010/2939 9 Dec 2010 —
Finance Act 2009, Sections 101 to 103 (Appointed Day and Supplemental Provision) 2010 S.I. 2010/1878 21 Jul 2010 —
Financial Assistance Scheme (Tax) 2010 S.I. 2010/1187 6 Apr 2010 —
Finance Act 2009, Schedule 51 (Time Limits for Assessments, Claims, etc.) (Appointed Days and Transitional Provisions) 2010 S.I. 2010/867 18 Mar 2010 —
Finance Act 2009, Schedule 50 (Record-keeping) (Appointed Day) 2010 S.I. 2010/815 16 Mar 2010 —
Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) 2010 S.I. 2010/670 9 Mar 2010 —
Finance Act 2009, Section 94 (Appointed Day) 2010 S.I. 2010/574 3 Mar 2010 —
Special Annual Allowance Charge (Variation of Rate) 2010 S.I. 2010/572 2 Mar 2010 —
Finance Act 2009, Schedule 56 (Appointed Day and Consequential Provisions) 2010 S.I. 2010/466 25 Feb 2010 —
Special Annual Allowance Charge (Protected Pension Input Amounts) 2010 S.I. 2010/429 24 Feb 2010 —
Real Estate Investment Trusts (Prescribed Arrangements) 2009 S.I. 2009/3315 15 Dec 2009 —
Value Added Tax 2009 S.I. 2009/3241 9 Dec 2009 —
Value Added Tax (Supplementary Charge) 2009 S.I. 2009/3127 30 Nov 2009 —
Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) 2009 S.I. 2009/3054 19 Nov 2009 —
Mutual Societies (Transfers of Business) (Tax) 2009 S.I. 2009/2971 9 Nov 2009 —
International Movement of Capital (Required Information) 2009 S.I. 2009/2192 10 Aug 2009 —
Alternative Finance Investment Bonds (Stamp Duty Land Tax) (Prescribed Evidence) 2009 S.I. 2009/2052 23 Jul 2009 —
Special Annual Allowance Charge (Application to Members of Currently-Relieved Non-UK Pension Schemes) 2009 S.I. 2009/2031 21 Jul 2009 —
Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) 2009 S.I. 2009/2034 21 Jul 2009 —
Finance Act 2009, Schedule 47 2009 S.I. 2009/2035 21 Jul 2009 —
Corporation Tax (Land Remediation Relief) 2009 S.I. 2009/2037 21 Jul 2009 —
Corporation Tax (Exclusion from Short-Term Loan Relationships) 2009 Draft 2009, ISBN 9780111487327 — —
Real Estate Investment Trusts (Prescribed Arrangements) 2009 Draft 2009, ISBN 9780111487365 — —
Special Annual Allowance Charge (Variation of Rate) 2010 Draft 2010, ISBN 9780111490464 — —
Field Allowance for New Oil Fields 2010 Draft 2010, ISBN 9780111492239 — —

Worked out from the legislation each instrument's preamble cites as the source of its powers. Most preambles name the provisions in words only, so "Under" is often blank, and an Act cited for another reason (a consultation it requires, say) can appear.

Data