The Finance Act 2009, Sections 101 and 102 (Diverted Profits Tax) (Appointed Day) Order 2015
This Order appoints 1st April 2015 as the day on which those parts of the interest regime set out in sections 101 to 103 of the Finance Act 2009 about late payment and repayment interest come into force in relation to diverted profits tax. Diverted profits tax is a new tax introduced by Part 3 of the Finance Act 2015.