The Finance Act 2009, Schedules 55 and 56 and Sections 101 and 102 (Stamp Duty Reserve Tax) (Appointed Days, Consequential and Transitional Provision) Order 2014
Article 2 of this Order appoints 1st January 2015 as the day on which the penalty regime under Schedule 55 to the Finance Act 2009 (c.10), for failure to make returns or to deliver any other document, comes into force in relation to stamp duty reserve tax (SDRT). Those documents affected are notices of a charge to tax required to be made or delivered to HM Revenue and Customs (HMRC) under regulations made under section 98 of the Finance Act 1986 (c.41).