Statutory Instruments
2010 No. 1878 (C. 96)
Revenue And Customs
Bank Payroll Tax
The Finance Act 2009, Sections 101 to 103 (Appointed Day and Supplemental Provision) Order 2010
Made
21st July 2010
The Treasury make the following Order in exercise of the powers conferred by section 104(3) to (5) of the Finance Act 2009( 1 ).
Citation
1. This Order may be cited as the Finance Act 2009, Sections 101 to 103 (Appointed Day and Supplemental Provision) Order 2010.
Appointed day
2. The day appointed as the day on which sections 101 to 103 of the Finance Act 2009 come into force for the purposes of bank payroll tax (including any penalties assessed in relation to that tax) is 31st August 2010.
Supplemental provision
3. Interest charged under section 101 of the Finance Act 2009 (late payment interest on sums due to HMRC) on an amount enforceable as if it were bank payroll tax may be enforced as if it were an amount of bank payroll tax.
Jeremy Wright
Angela Watkinson
Two of the Lords Commissioners of Her Majesty’s Treasury
21st July 2010