Appointed Days2.

1st June 2019 is appointed as the day on which sections 1012 and 102 of the Finance Act 2009 come into force for the purposes of penalties under—

(a)

Part 2 of Schedule 17 to the Finance (No. 2) Act 20173 (penalties for failure to comply with the regime for disclosure of tax avoidance schemes in relation to VAT and other indirect taxes4);

(b)

Schedule 35 to the Finance Act 20145 (penalties for failure to comply with the promoters of tax avoidance schemes regime6);

(c)

Schedule 16 to the Finance (No. 2) Act 2017 (penalties for enablers of defeated tax avoidance schemes).