The Finance Act 2009, Sections 101 and 102 (Disclosure of Tax Avoidance Schemes: Penalties) (Appointed Day and Consequential Provisions) Order 2019
Article 2 of this Order appoints 1st June 2019 as the day on which the provisions about late payment and repayment interest set out in sections 101 and 102 (and Schedules 53 and 54) of the Finance Act 2009 (c. 10) come into force in relation to penalties undersection 98C of the Taxes Management Act 1970 (c. 9) in connection with the disclosure of tax avoidance schemes regime in Part 7 of the Finance Act 2004 (c. 12);regulation 22 of the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012 (S.I. 2012/1836) in connection with the disclosure of tax avoidance schemes regime in relation to national insurance contributions contained in the same Regulations.