The Finance Act 2009, Sections 101 and 102 (Annual Tax on Enveloped Dwellings) (Appointed Day) Order 2013
This Order concerns annual tax on enveloped dwellings and related penalties. For these purposes, it brings into force on 1 October 2013 the late payment interest rules for sums due to HM Revenue and Customs, and the repayment interest rules for sums to be paid by them. The first payments of the tax are due on 31 October 2013.