2024 No. 133 (C. 9)

Taxes

The Finance Act 2009, Sections 101 and 102 (Electronic Sales Suppression) (Appointed Day) Order 2024

Made

6 th February 2024

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 (Electronic Sales Suppression) (Appointed Day) Order 2024.

Appointed Day

2. 4th March 2024 is appointed as the day on which sections 101 and 102 of the Finance Act 2009 (late payment interest and repayment interest) come into force for the purposes of penalties assessed under Schedule 14 to the Finance Act 2022( 2 ) (penalties in relation to electronic sales suppression tools).

Joy Morrissey

Amanda Milling

Two of the Lords Commissioners of His Majesty’s Treasury

6th February 2024

( 1 )

2009 c. 10 .

( 2 )

2022 c. 3 .

Original format only 1. Citation

Original format only 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Status: This is the original version (as it was originally made).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, Sections 101 and 102 (Electronic Sales Suppression) (Appointed Day) Order 2024 (2024/133)

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