2011 No. 2401 (C. 85)

Revenue And Customs

The Finance Act 2009, Section 103 (Appointed Day) Order 2011

Made

The Treasury make the following Order in exercise of the powers conferred by sections 104(3) to 104(5) of the Finance Act 20091.

Citation1

This Order may be cited as the Finance Act 2009, Section 103 (Appointed Day) Order 2011.

Appointed day, etc2

1

The day appointed as the day on which section 103 of the Finance Act 2009 comes into force generally is 6 October 20112.

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 20113 are only affected by paragraph (1) in relation to the making of regulations by the Treasury under that section4.

Jeremy WrightAngela WatkinsonTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE

(This note is not part of the Order)

This Order appoints 6 October 2011 as the day on which that part of the scheme in sections 101 to 103 of the Finance Act 2009 about the rates of late payment and repayment interest comes into force generally5.

A full Impact Assessment of the effect that this instrument will have on the costs of business and the voluntary sector is available from the HMRC website at http://www.hmrc.gov.uk/better-regulation/ia.htm .