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2.—(1) The day appointed as the day on which section 103 of the Finance Act 2009 comes into force generally is 6 October 2011(1).
(2) References to that section in articles 3 and 4 of the Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011(2) are only affected by paragraph (1) in relation to the making of regulations by the Treasury under that section(3).
It is already in force for bank payroll tax (S.I. 2010/1878); and income tax self assessment (S.I. 2011/701) and construction industry scheme returns late filing penalties (S.I. 2011/2391) are also scheduled for 31 October 2011 and 6 October 2011 respectively.
Sections 103(1) and 103(2) provide for the applicable rates of late payment interest and repayment interest to be those provided for in regulations made by the Treasury.
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