Part 3Administration
25Interest: corporation tax and petroleum revenue tax
1
Schedule 9 contains amendments of FA 2009 relating to late payment interest and repayment interest on amounts of corporation tax and petroleum revenue tax.
2
That Schedule comes into force on such day as the Treasury may by order appoint.
3
An order under subsection (2)—
a
may commence a provision generally or only for specified purposes, and
b
may appoint different days for different provisions or for different purposes.
4
The Treasury may by order make any incidental, supplemental, consequential, transitional, transitory or saving provision which appears appropriate in consequence of, or otherwise in connection with, that Schedule.
5
An order under subsection (4) may—
a
make different provision for different purposes, and
b
make provision amending, repealing or revoking any Act or subordinate legislation whenever passed or made (including this Act and any Act amended by it).
6
An order under this section is to be made by statutory instrument.
7
A statutory instrument containing an order under subsection (4) which includes provision amending or repealing any provision of an Act is subject to annulment in pursuance of a resolution of the House of Commons.