United Kingdom · regulation
Ask the law about thisMore laws of United KingdomFor machines: Markdown
In force since 2026-05-20, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
sha256 d99d72511793f06764251ef635d1db55f6c4420e96417ceae7c4320ddc158db8
No one has proposed a change to this act yet.
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.
Propose a changeThis 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.
Propose a change21st 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.
Propose a change