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Statutory Instruments

2021 No. 445 (C. 16)

Social Security

The Finance Act 2009, Sections 101 and 102 (Social Security Contributions, Intermediaries) (Appointed Day) Order 2021

Made

31st March 2021

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

Citation

1. This Order may be cited as the Finance Act 2009, Sections 101 and 102 (Social Security Contributions, Intermediaries) (Appointed Day) Order 2021.

Appointed Day

2. 6th April 2021 is appointed as the day on which sections 101 (late payment interest) and 102 (repayment interest) of the Finance Act 2009 come into force in relation to amounts payable or paid to Her Majesty’s Revenue and Customs under Part 3AA of Schedule 4 to the Social Security Contributions Regulations 2001( 2 ).

Maggie Throup

Michael Tomlinson

Two of the Lords Commissioners of Her Majesty’s Treasury

31st March 2021

( 1 )

2009 c. 10 .

( 2 )

S.I. 2001/1004 . Part 3AA was inserted by S.I. 2020/1220 and subsequently amended by 2021/308 .

Status: This is the original version (as it was originally made).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, Sections 101 and 102 (Social Security Contributions, Intermediaries) (Appointed Day) Order 2021 (2021/445)

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