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The Finance Act 2009, Section 103 (Appointed Day) Order 2011

S.I. 2011/2401 · Made 30 September 2011

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Revenue And Customs

Made 30th September 2011

The Treasury make the following Order in exercise of the powers conferred by sections 104(3) to 104(5) of the Finance Act 2009f1.

Annotations to the whole text

Footnotes

f1

2009 c. 10.

Contents

  1. 1Citation
  2. 2Appointed day, etc
  3. Signature
  4. Explanatory note

1Citation

This Order may be cited as the Finance Act 2009, Section 103 (Appointed Day) Order 2011.

2Appointed day, etc

(1)

The day appointed as the day on which section 103 of the Finance Act 2009 comes into force generally is 6 October 2011f1.

(2)

References to that section in articles 3 and 4 of the Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011f2 are only affected by paragraph (1) in relation to the making of regulations by the Treasury under that sectionf3.

Signature

Jeremy Wright

Angela Watkinson

Two of the Lords Commissioners of Her Majesty’s Treasury

30th September 2011

Explanatory note

(This note is not part of the Order)

This Order appoints 6 October 2011 as the day on which that part of the scheme in sections 101 to 103 of the Finance Act 2009 about the rates of late payment and repayment interest comes into force generallyf1.

A full Impact Assessment of the effect that this instrument will have on the costs of business and the voluntary sector is available from the HMRC website at http://www.hmrc.gov.uk/better-regulation/ia.htm .