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Finance Act 2009

Details of the Section

2.Subsection (1) defines a number of terms used in these sections and Schedules.

3.Subsection (2) provides the definition for the date when an amount becomes due and payable.

4.Subsection (3) and (4) provide that the legislation will come into force on a day or days appointed by HM Treasury in an order made by them and that different commencement days may be used for different provisions or for different purposes.

5.Subsections (5) and (6) provide that HM Treasury may by order make any consequential, transitional and incidental changes to interest legislation as necessary. This may cover amendments necessary to ensure that the legislation is correctly implemented and provides continuity of cover for interest and includes a power to amend any primary or secondary legislation.

6.Subsection (8) specifies which orders and regulations are to be provided by statutory instrument.

7.Subsection (9) requires that any Statutory Instrument so made may be subject to annulment by the House of Commons (the negative procedure).

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