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Last updated: 1 March 2026

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Statutory Instruments

2026 No. 552 (C. 45)

TAXES

The Finance Act 2009, Sections 101 and 102 (Penalties for Non-disclosure and Promotion of Tax Avoidance Schemes) (Appointed Day) Order 2026

Made

20th May 2026

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

Citation

1. This Order may be cited as the Finance Act 2009, Sections 101 and 102 (Penalties for Non-disclosure and Promotion of Tax Avoidance Schemes) (Appointed Day) Order 2026.

Appointed Day

2. 21st May 2026 is appointed as the day on which sections 101 (late payment interest on sums due to HMRC) and 102 of the Finance Act 2009 (repayment interest on sums to be paid by HMRC)(2) come into force for the purposes of penalties under—

(a)sections 315 (penalties) and 315A (further penalties) of the Finance Act 2004(3);

(b)sections 162 (civil penalties), 171 (civil penalties) 194 (penalty for failure to comply with a notice), 195 (penalty for concealing information), 196 (penalty for inaccurate information), 197 (penalty for disclosing a notice), 198 (penalty based on monies received) and 210 (penalties for an incorrect declaration) of the Finance Act 2026(4).

Gen Kitchen

Stephen Morgan

Two of the Lords Commissioners of His Majesty’s Treasury

20th May 2026

(1)

(2)

Subsections (10) and (11) of section 101 were repealed by paragraph 116 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22). Section 102 has been amended by paragraph 2 of Schedule 29 to the Finance Act 2021 (c. 26).

(3)

2004 c. 12. Section 315 was substituted and section 315A was inserted by section 216(2)(b) of the Finance Act 2026 (c. 11).

(4)

Original format only1. Citation

Original format only2. Appointed Day

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Status: This is the original version (as it was originally made).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 (Penalties for Non-disclosure and Promotion of Tax Avoidance Schemes) (Appointed Day) Order 2026 (2026/552)

Version from: original only

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