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The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009

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EXPLANATORY NOTE

(This note is not part of the Order)

This Order is made in exercise of the powers conferred by section 96(3) to (6) of the Finance Act 2009. Article 2 of this Order appoints 1st April 2010 as the day on which section 96 of and Schedule 48 to the Finance Act 2009 come into force. That Schedule contains provisions applying the information and inspection powers in Schedule 36 to the Finance Act 2008 to 8 taxes administered by Her Majesty’s Revenue and Customs. Those taxes are insurance premium tax, inheritance tax, stamp duty land tax, stamp duty reserve tax, petroleum revenue tax, aggregates levy, climate change levy and landfill tax.

Article 3 introduces the Schedule to the Order which repeals or amends the main information and inspection powers that currently apply to those taxes.

Articles 4 to 8 contain savings for the purposes of requests for information made, and inspections carried out, before 1st April 2010. The effect of the savings is to keep in force the provisions about appeals and penalties that are repealed or amended by the Schedule to this Order.

A full Impact Assessment has not been prepared in respect of this instrument as no impact on the private or voluntary sectors is foreseen.

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