SI 2013/279 and SI 2013/280
The Finance Act 2009, Section 101 (Tax Agents: Dishonest Conduct) (Appointed Day) Order, SI 2013/280, appoints 1 April 2013 as the day on which FA 2009 s 101 (late payment interest) comes into force in relation to penalties imposed under FA 2012 Sch 38.
The Finance Act 2012, Schedule 38 (Tax Agents: Dishonest Conduct) (Appointed Day and Savings) Order, SI 2013/279, appoints 1 April 2013 as the date on which FA 2012 Sch 38 comes into force.
SI 2013/279 and SI 2013/280
The Finance Act 2009, Section 101 (Tax Agents: Dishonest Conduct) (Appointed Day) Order, SI 2013/280, appoints 1 April 2013 as the day on which FA 2009 s 101 (late payment interest) comes into force in relation to penalties imposed under FA 2012 Sch 38.
The Finance Act 2012, Schedule 38 (Tax Agents: Dishonest Conduct) (Appointed Day and Savings) Order, SI 2013/279, appoints 1 April 2013 as the date on which FA 2012 Sch 38 comes into force.