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Statutory Instruments

2013 No. 280 (C. 14)

Taxes

Excise

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

Made

12th February 2013

The Treasury, in exercise of the powers conferred by section 104(3) and (4) of the Finance Act 2009( 1 ), make the following Order.

Citation

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

Appointed day

2. 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 2012( 2 ) (penalties for dishonest conduct or for failure to comply with a file access notice) is 1st April 2013.

David Evennett

Stephen Crabb

Two of the Lords Commissioners of Her Majesty’s Treasury

12th February 2013

( 1 )

( 2 )

( 3 )

( 4 )

( 5 )

S.I. 2011/2446 .

1. Citation

2. Appointed day

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Finance Act 2009, Section 101 (Tax Agents: Dishonest Conduct) (Appointed Day) Order 2013 (2013/280)

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