The Finance Act 2009 Sch 51 (Time Limits for Assessments Claims etc.) (Appointed Days and Transitional Provisions) Order SI 2010/867 appoints the days on which amendments made by FA 2009 Sch 51 come into force and contains transitional provisions. The appointed day for changes to time limits for insurance premium tax aggregates levy climate change levy and landfill tax is 1 April 2010 and the appointed day for changes to inheritance tax SDLT and petroleum revenue tax is 1 April 2011.
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The Finance Act 2009 Sch 51 (Time Limits for Assessments Claims etc.) (Appointed Days and Transitional Provisions) Order SI 2010/867 appoints the days on which amendments made by FA 2009 Sch 51 come into force and contains transitional provisions. The appointed day for changes to time limits for insurance premium tax aggregates levy climate change levy and landfill tax is 1 April 2010 and the appointed day for changes to inheritance tax SDLT and petroleum revenue tax is 1 April 2011.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
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