The Finance Act 2009, Section 101 (Tax Agents: Dishonest Conduct) (Appointed Day) Order 2013
This Order appoints 1 April 2013 as the day on which section 101 (late payment of interest on sums due to HM Revenue and Customs) of the harmonised interest regime set out in sections 101 and 103 of the Finance Act 2009 comes into force in relation to penalties imposed under Parts 3 to 5 of Schedule 38 to the Finance Act 2012 in connection with dishonest conduct by individuals acting as tax agents.