The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011
This Order comes into force on 1st April 2011. Article 3 of this Order appoints 31st October 2011 as the day on which the interest regime contained in sections 101 to 103 of the Finance Act 2009 (c. 10) comes into force for the purposes of self-assessment amounts that are payable by a person to Her Majesty’s Revenue and Customs (“HMRC”) or payable or repayable by HMRC to any person.