The Finance Act 2009, Sections 101 and 102 (Penalties for Offshore Evasion or Non-Compliance) (Appointed Day) Order 2019
Article 2 of this Order appoints 6th September 2019 as the day on which the provisions about late payment interest and repayment interest set out in sections 101 and 102 of, and Schedules 53 and 54 to, the Finance Act 2009 (c. 10) (‘the 2009 Act’) come into force in relation to certain specified penalties underSchedule 21 to the Finance Act 2015 (c. 11) in connection with offshore asset moves;Part 1 of Schedule 20 to the Finance Act 2016 (c. 24) in connection with the enabling of offshore tax evasion or non-compliance;Part 1 of Schedule 22 to the Finance Act 2016 (c. 24) in connection with offshore inaccuracies and failures;Part 1 of Schedule 18 to the Finance (No 2) Act 2017 (c. 32) in connection with the requirement to correct certain offshore tax non-compliance.