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The Finance Act 2009, Sections 101 and 102 (Annual Tax on Enveloped Dwellings) (Appointed Day) Order 2013

S.I. 2013/2472 · Made 26 September 2013

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Annual Tax On Enveloped Dwellings

Made 26th September 2013

The Treasury make this Order exercising the powers in sections 104(3) and 104(4) of the Finance Act 2009f1.

Annotations to the whole text

Footnotes

f1

2009 c. 10.

Contents

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

1Citation

This Order may be cited as the Finance Act 2009, Sections 101 and 102 (Annual Tax on Enveloped Dwellings) (Appointed Day) Order 2013.

2Appointed day

1 October 2013 is appointed as the day on which sections 101 and 102 of the Finance Act 2009f1 come into force for the purposes of annual tax on enveloped dwellingsf2 and penalties assessed in relation to that tax.

Signature

Stephen Crabb

Anne Milton

Two of the Lords Commissioners of Her Majesty’s Treasury

26th September 2013

Explanatory note

(This note is not part of the Order)

This Order concerns annual tax on enveloped dwellings and related penalties. For these purposes, it brings into force on 1 October 2013 the late payment interest rules for sums due to HM Revenue and Customs, and the repayment interest rules for sums to be paid by themf1. The first payments of the tax are due on 31 October 2013f2.

A Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and is an appointed day order.