---
title: "The Finance Act 2009, Sections 101 and 102 (Penalties for Non-disclosure and Promotion of Tax Avoidance Schemes) (Appointed Day) Order 2026"
id: c2aa5b9c-b1aa-43f0-af08-1b6255fec6c9
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/552
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/c2aa5b9c-b1aa-43f0-af08-1b6255fec6c9
language: en
in_force_from: 2026-05-20
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/552/data.xml
read_on: 2026-11-10
sha256: d99d72511793f06764251ef635d1db55f6c4420e96417ceae7c4320ddc158db8
provisions: 3
---

# The Finance Act 2009, Sections 101 and 102 (Penalties for Non-disclosure and Promotion of Tax Avoidance Schemes) (Appointed Day) Order 2026

## Title and introductory text {#prelims}

2026 No. 552 (C. 45)
TAXES
The Finance Act 2009, Sections 101 and 102 (Penalties for Non-disclosure and Promotion of Tax Avoidance Schemes) (Appointed Day) Order 2026
Made
20th May 2026
The Treasury make this Order in exercise of the powers conferred by section 104(3) and (4)(a) and (b) of the Finance Act 2009.

## 1 Citation {#article-1}

This Order may be cited as the Finance Act 2009, Sections 101 and 102 (Penalties for Non-disclosure and Promotion of Tax Avoidance Schemes) (Appointed Day) Order 2026.

## 2 Appointed Day {#article-2}

21st May 2026 is appointed as the day on which sections 101 (late payment interest on sums due to HMRC) and 102 of the Finance Act 2009 (repayment interest on sums to be paid by HMRC) come into force for the purposes of penalties under—
(a) sections 315 (penalties) and 315A (further penalties) of the Finance Act 2004;
(b) sections 162 (civil penalties), 171 (civil penalties) 194 (penalty for failure to comply with a notice), 195 (penalty for concealing information), 196 (penalty for inaccurate information), 197 (penalty for disclosing a notice), 198 (penalty based on monies received) and 210 (penalties for an incorrect declaration) of the Finance Act 2026.