Statutory Instruments
2019 No. 918 (C. 23)
Taxes
Social Security
The Finance Act 2009, Sections 101 and 102 (Disclosure of Tax Avoidance Schemes: Penalties) (Appointed Day and Consequential Provisions) Order 2019
Made
9th May 2019
Laid before the House of Commons
10th May 2019
Coming into force
1st June 2019
The Treasury, in exercise of the powers conferred by section 104(3) to (7) of the Finance Act 2009 ( 1 ) , make the following Order:
Citation
1. This Order may be cited as the Finance Act 2009, Sections 101 and 102 (Disclosure of Tax Avoidance Schemes: Penalties) (Appointed Day and Consequential Provisions) Order 2019.
Appointed Days
2. 1st June 2019 is appointed as the day on which sections 101( 2 ) and 102 of the Finance Act 2009 come into force for the purposes of penalties under—
(a) section 98C of the Taxes Management Act 1970( 3 ) (penalties for failure to comply with the disclosure of tax avoidance schemes regime( 4 ));
(b) regulation 22 of the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012( 5 ) (penalties for failure to comply with the disclosure of tax avoidance schemes regime in relation to national insurance contributions).
Consequential provision
3. In section 103A( 6 ) of the Taxes Management Act 1970 (interest on penalties), after “this Part of this Act” insert “(other than section 98C)”.
Mike Freer
Paul Maynard
Two of the Lords Commissioners of Her Majesty’s Treasury
9th May 2019
Section 101 was amended by paragraph 20(2) of Schedule 22 to the Finance Act 2014 (c. 26) .
1970 c. 9 ; section 98C was inserted by section 315(1) of the Finance Act 2004 (c. 12) and has been amended by section 108(9) of the Finance Act 2007 (c. 11) ; paragraph 7 of Schedule 38 to the Finance Act 2008 (c. 9) ; paragraph 10 of Schedule 17 to the Finance Act 2010 (c. 13) ; section 223(4) of the Finance Act 2013 (c. 29) ; sections 275 and 284(5) to (10) of the Finance Act 2014 (c. 26) ; and paragraphs 3, 8, 11, 13, 15 and 18 of Schedule 17 to the Finance Act 2015 (c. 11) .
The disclosure of tax avoidance schemes regime is contained in Part 7 of the Finance Act 2004.
S.I. 2012/1868 , amended by S.I. 2013/2600 , 2015/531 , 2017/1174 and 2017/1308 ; contains the disclosure of tax avoidance schemes regime applicable to national insurance contributions.
Section 103A was inserted by paragraph 33 of Schedule 19 to the Finance Act 1994 (c. 9) and amended by section 115(8) of the Finance Act 1995 (c. 4) and paragraph 40 of Schedule 19 to the Finance Act 1998 (c. 36) .