http://www.legislation.gov.uk/uksi/2014/3269/contents/made

The Finance Act 2009, Schedules 55 and 56 and Sections 101 and 102 (Stamp Duty Reserve Tax) (Appointed Days, Consequential and Transitional Provision) Order 2014

King's Printer of Acts of Parliament

2015-07-07

STAMP DUTY RESERVE TAX

Article 2 of this Order appoints 1st January 2015 as the day on which the penalty regime under Schedule 55 to the Finance Act 2009 (c.10), for failure to make returns or to deliver any other document, comes into force in relation to stamp duty reserve tax (SDRT). Those documents affected are notices of a charge to tax required to be made or delivered to HM Revenue and Customs (HMRC) under regulations made under section 98 of the Finance Act 1986 (c.41).

The Finance Act 2009, Schedules 55 and 56 and Sections 101 and 102 (Stamp Duty Reserve Tax) (Appointed Days, Consequential and Transitional Provision) Order 2014

art. 1 heading

The Finance Act 2009, Schedules 55 and 56 and Sections 101 and 102 (Stamp Duty Reserve Tax) (Appointed Days, Consequential and Transitional Provision) (Amendment) Order 2014

art. 2(2)

art. 1

The Finance Act 2009, Schedules 55 and 56 and Sections 101 and 102 (Stamp Duty Reserve Tax) (Appointed Days, Consequential and Transitional Provision) Order 2014

art. 1

The Finance Act 2009, Schedules 55 and 56 and Sections 101 and 102 (Stamp Duty Reserve Tax) (Appointed Days, Consequential and Transitional Provision) (Amendment) Order 2014

art. 2(3)

art. 1

The Finance Act 2009, Schedules 55 and 56 and Sections 101 and 102 (Stamp Duty Reserve Tax) (Appointed Days, Consequential and Transitional Provision) Order 2014

art. 3

The Finance Act 2009, Schedules 55 and 56 and Sections 101 and 102 (Stamp Duty Reserve Tax) (Appointed Days, Consequential and Transitional Provision) (Amendment) Order 2014

art. 2(4)

art. 1

The Finance Act 2009, Schedules 55 and 56 and Sections 101 and 102 (Stamp Duty Reserve Tax) (Appointed Days, Consequential and Transitional Provision) Order 2014

art. 3

The Finance Act 2009, Schedules 55 and 56 and Sections 101 and 102 (Stamp Duty Reserve Tax) (Appointed Days, Consequential and Transitional Provision) (Amendment) Order 2014

art. 2(5)

art. 1

The Finance Act 2009, Schedules 55 and 56 and Sections 101 and 102 (Stamp Duty Reserve Tax) (Appointed Days, Consequential and Transitional Provision) Order 2014

art. 3

The Finance Act 2009, Schedules 55 and 56 and Sections 101 and 102 (Stamp Duty Reserve Tax) (Appointed Days, Consequential and Transitional Provision) (Amendment) Order 2014

art. 2(6)

art. 1

The Finance Act 2009, Schedules 55 and 56 and Sections 101 and 102 (Stamp Duty Reserve Tax) (Appointed Days, Consequential and Transitional Provision) Order 2014

1Citation

2Appointed days

3The day appointed for the coming into force of Schedule...

4(1) The day appointed as the day on which sections...

5Consequential revocation

2014 No. 3269 (C. 151)

Stamp Duty Reserve Tax

The Finance Act 2009, Schedules 55 and 56 and Sections 101 and 102 (Stamp Duty Reserve Tax) (Appointed Days, Consequential and Transitional Provision) Order 2014

Made11th December 2014

Laid before the House of Commons11th December 2014

Coming into force 1st January 2015

The Treasury make the following Order in exercise of the powers conferred by sections 104(3) to (6), 106(2) to (6) and 107(2) to (6) of the Finance Act 20091.