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The Finance Act 2009, Schedule 50 (Record-keeping) (Appointed Day) Order 2010
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Statutory Instruments
2010 No. 815 (C. 55)
Aggregates Levy
Climate Change Levy
Insurance Premium Tax
Landfill Tax
Stamp Duty Land Tax
The Finance Act 2009, Schedule 50 (Record-keeping) (Appointed Day) Order 2010
Made
16th March 2010
The Treasury make the following Order in exercise of the power conferred by section 98(2) of the Finance Act 2009(1).
1. This Order may be cited as the Finance Act 2009, Schedule 50 (Record-keeping) (Appointed Day) Order 2010.
2. 1st April 2010 is the day appointed for the coming into force of the amendments made by Schedule 50 to the Finance Act 2009 (Record-keeping).
Tony Cunningham
Frank Roy
Two of the Lords Commissioners of Her Majesty’s Treasury
16th March 2010
EXPLANATORY NOTE
(This note is not part of the Order)
This Order appoints 1st April 2010 as the day on which the amendments made by Schedule 50 to the Finance Act 2009 come into force. That Schedule amends existing legislation about the obligations to keep records for the purposes of environmental taxes (aggregates levy, climate change levy and landfill tax), insurance premium tax and stamp duty land tax.
A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
(1)
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