The Finance Act 2009, Sections 101 and 102 (Electronic Sales Suppression) (Appointed Day) Order, SI 2024/133 appoints 4 March 2024 as the day on which FA 2009 ss 101 and 102 come into force for the purposes of electronic sales suppression penalties. Those sections provide for late-payment interest on amounts payable to HMRC and repayment interest on amounts payable or repaid by HMRC.
The Finance Act 2009, Sections 101 and 102 (Electronic Sales Suppression) (Appointed Day) Order, SI 2024/133 appoints 4 March 2024 as the day on which FA 2009 ss 101 and 102 come into force for the purposes of electronic sales suppression penalties. Those sections provide for late-payment interest on amounts payable to HMRC and repayment interest on amounts payable or repaid by HMRC.
