The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011

Transitional provision

4.—(1) In relation to any self-assessment amount payable by a person to HMRC and outstanding immediately prior to 31st October 2011—

(a) section 86 of the Taxes Management 1970 (interest on overdue income tax and capital gains tax)(1) has effect up to and including 30th October 2011, and

(b) sections 101 and 103 of the Finance Act 2009 have effect on and after 31st October 2011.

(2) In relation to any self-assessment amount payable or repayable by HMRC to a person and outstanding immediately prior to 31st October 2011—

(a) section 824 of the Income and Corporation Taxes Act 1988 (repayment supplements: individuals and others)(2) and section 283 of the Taxation of Chargeable Gains Act 1992 (repayment supplements)(3) have effect up to and including 30th October 2011, and

(b) sections 102 and 103 of the Finance Act 2009 have effect on and after 31st October 2011.

(1)

Section 86 was amended by sections 131(2) and 132 of, and paragraph 3 of Schedule 18 to, the Finance Act 1996.

(2)

1988 c. 1. Section 824 was amended by section 146 of, and paragraph 7 of Schedule 13 to, the Finance Act 1988 (c. 39); sections 110(5), 111(4), and 187 of, and Part 10 of Schedule 17 to, the Finance Act 1989 (c. 26); sections 196 and 258 of, and paragraph 41 of Schedule 19, and Part 5(23) of Schedule 26, to, the Finance Act 1994; section 92(1) to (4) of the Finance Act 1997 (c. 16); section 41 of the Finance Act 1999 (c. 16); section 90 of the Finance Act 2001; section 722 of, and paragraphs 1 and 104 of Schedule 6 to, the Income Tax (Earnings and Pensions) Act 2003 (c. 1); section 281(1) of, and paragraphs 2 and 33 of Schedule 35 to, the Finance Act 2004 (c. 12); sections 882(1) and 884 of, and paragraphs 1 and 331 of Schedule 1, and Schedule 3, to, the Income Tax (Trading and Other Income) Act 2005 (c. 5); section 34(1) of, and paragraph 15 of Schedule 12 to, the Finance Act 2008; section 40 of, and paragraph 10(a) of Schedule 19 to, the Finance Act 2009; and article 4(1) of S.I. 2010/157.

(3)

1992 c. 12. Section 283 was amended by sections 196 and 258 of, and paragraph 46 of Schedule 19, and Part 5(23) of Schedule 26, to, the Finance Act 1994; section 92(5) of the Finance Act 1997; and sections 88 and 178 of, and paragraphs 7 and 24 of Schedule 12, and Part 3(15) of Schedule 26, to, the Finance Act 2006 (c. 25).