Statutory Instruments
2013 No. 279 (C. 13)
Taxes
Excise
The Finance Act 2012, Schedule 38 (Tax Agents: Dishonest Conduct) (Appointed Day and Savings) Order 2013
Made
12th February 2013
The Treasury, in exercise of the powers conferred by section 223(2) and (3) of the Finance Act 2012( 1 ), make the following Order.
Citation
1. This Order may be cited as the Finance Act 2012, Schedule 38 (Tax Agents: Dishonest Conduct) (Appointed Day and Savings) Order 2013.
Appointed day
2. The day appointed as the day on which Schedule 38 to the Finance Act 2012 comes into force is 1st April 2013.
Savings
3. Where a notice is given under section 20A of the Taxes Management Act 1970( 2 ) (power to call for papers of tax accountant) on or before the 31st March 2013, for the purposes of that notice the amendments made by paragraphs 44 to 47 of that Schedule (consequential provisions) shall be disregarded.
David Evennett
Stephen Crabb
Two of the Lords Commissioners of Her Majesty’s Treasury
12th February 2013
1970 c. 9 ; section 20A was inserted by the Finance Act 1976 (c. 40) , section 57 and Schedule 6, and amended by the Finance Act 1989 (c. 26) , sections 143 and 168(2). Section 20A is repealed by the Finance Act 2012 (c. 14) , Schedule 38, paragraph 44 and 45.