2013 No. 280 (C. 14)

Taxes
Excise

The Finance Act 2009, Section 101 (Tax Agents: Dishonest Conduct) (Appointed Day) Order 2013

Made

The Treasury, in exercise of the powers conferred by section 104(3) and (4) of the Finance Act 20091, make the following Order.

Citation1

This Order may be cited as the Finance Act 2009, Section 101 (Tax Agents: Dishonest Conduct) (Appointed Day) Order 2013.

Appointed day2

The day appointed as the day on which section 101 of the Finance Act 2009 comes into force for the purposes of penalties assessed under Parts 3 to 5 of Schedule 38 to the Finance Act 20122 (penalties for dishonest conduct or for failure to comply with a file access notice) is 1st April 2013.

David EvennettStephen CrabbTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE

(This note is not part of the Order)

This Order appoints 1 April 2013 as the day on which section 101 (late payment of interest on sums due to HM Revenue and Customs) of the harmonised interest regime set out in sections 101 and 103 of the Finance Act 20093 comes into force in relation to penalties imposed under Parts 3 to 5 of Schedule 38 to the Finance Act 20124 in connection with dishonest conduct by individuals acting as tax agents.

Section 101 applies late payment interest to any sum due by virtue of any enactment to HMRC but paid late. The current applicable rates in respect of late payment interest are set out in the Taxes and Duties, etc (Interest Rate) Regulations 20115.

A Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and it is an appointed day order.