The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009
This Order is made in exercise of the powers conferred by section 96(3) to (6) of the Finance Act 2009. Article 2 of this Order appoints 1st April 2010 as the day on which section 96 of and Schedule 48 to the Finance Act2009 come into force. That Schedule contains provisions applying the information and inspection powers in Schedule 36 to the Finance Act2008 to 8 taxes administered by Her Majesty’s Revenue and Customs. Those taxes are insurance premium tax, inheritance tax, stamp duty land tax, stamp duty reserve tax, petroleum revenue tax, aggregates levy, climate change levy and landfill tax.