---
title: "The Finance Act 2009, Schedules 55 and 56 and Sections 101 and 102 (Stamp Duty Reserve Tax) (Appointed Days, Consequential and Transitional Provision) Order 2014"
id: 97c9022d-5dc1-4d71-aa2d-af7358f80ad7
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2014/3269
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/97c9022d-5dc1-4d71-aa2d-af7358f80ad7
language: en
in_force_from: 2015-01-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2014/3269/data.xml
read_on: 2026-11-10
sha256: 20c47db275a01ca9ccadbfa0f54f9c1b61ea896a9f5f4d082ee4841ceb787e33
provisions: 6
---

# The Finance Act 2009, Schedules 55 and 56 and Sections 101 and 102 (Stamp Duty Reserve Tax) (Appointed Days, Consequential and Transitional Provision) Order 2014

## Title and introductory text {#prelims}

2014 No. 3269 (C. 151)
Stamp Duty Reserve Tax
The Finance Act 2009, Schedules 55 and 56 and Sections 101 and 102 (Stamp Duty Reserve Tax) (Appointed Days, Consequential and Transitional Provision) Order 2014
Made
11th December 2014
Laid before the House of Commons
11th December 2014
Coming into force
1st January 2015
The Treasury make the following Order in exercise of the powers conferred by sections 104(3) to (6), 106(2) to (6) and 107(2) to (6) of the Finance Act 2009.

## 1 Citation and commencement {#article-1}

This Order may be cited as the Finance Act 2009, Schedules 55 and 56 and Sections 101 and 102 (Stamp Duty Reserve Tax) (Appointed Days, Consequential and Transitional Provision) Order 2014 and comes into force on 1st January 2015.

## 2 Appointed days {#article-2}

The day appointed for the coming into force of Schedule 55 to the Finance Act 2009 (penalty for failure to make returns etc) is 1st January 2015 in relation to a charge to tax which is specified in item 11 of the Table in paragraph 1 of that Schedule.

## 3 {#article-3}

The day appointed for the coming into force of Schedule 56 to the Finance Act 2009 (penalty for failure to make payments on time) is 1st January 2015 in relation to an amount of stamp duty reserve tax which is ... in item 10, 17, 23 or 24 of the Table in paragraph 1 of that Schedule.

## 4 {#article-4}

(1) The day appointed as the day on which sections 101 (late payment interest) and 102 (repayment interest) of the Finance Act 2009 come into force for the purposes of stamp duty reserve tax (including any penalties assessed in relation to that tax) is 1st January 2015.
(2) This article only applies to a charge with a due and payable date falling after 31st December 2014.

## 5 Consequential revocation {#article-5}

Article 22 of the Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 is omitted.