Search Legislation

Advanced Search

The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009

Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Savings

This section has no associated Explanatory Memorandum

7.—(1) The following savings are made in Part 4 of the Finance Act 2003(1) (stamp duty land tax).

(2) In relation to a notice given under paragraph 14 of Schedule 10 to that Act before 1st April 2010, the following paragraphs of that Schedule continue to have effect on and after that day despite their repeal by the Schedule to this Order—

(a)paragraph 15(2) (appeal against notice requiring documents etc), and

(b)paragraph 16 (penalty for failure to produce documents etc).

(3) In relation to a notice given under paragraph 8 of Schedule 11A to that Act before 1st April 2010, the following paragraphs of that Schedule continue to have effect on and after that day despite their repeal by the Schedule to this Order—

(a)paragraph 9(3) (appeal against notice requiring documents etc), and

(b)paragraph 10 (penalty for failure to produce documents).

(4) In relation to a notice given under Part 1 or 2 of Schedule 13 to that Act before 1st April 2010, subsections (3) and (6) of section 93 (penalty for failure to deliver a document or provide information) apply on and after that day disregarding the amendments made by the Schedule to this Order.

(5) In relation to an inspection made before 1st April 2010, section 94(2) (power to inspect premises: penalty for obstruction) continues to have effect on and after that day despite its repeal by the Schedule to this Order.

(1)

2003 c. 14. Schedule 11A was inserted by Schedule 40 to the Finance Act 2004 (c. 12).

(2)

Paragraph 15 was amended by paragraph 377 of Schedule 1 to S.I. 2009/56.

(3)

Paragrapg 9 was amended by paragraph 397 of Schedule 1 to S.I. 2009/56.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources