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ESS interest on late-payment penalties

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The Finance Act 2009, Sections 101 and 102 (Electronic Sales Suppression) (Appointed Day) Order, SI 2024/133, brought the FA 2009 ss 101 and 102 interest provisions into force from 4 March 2024, for the purposes of electronic sales suppression penalties. HMRC have recently confirmed that they received no responses to their consultation on the Order, which was perhaps unsurprising given the straightforward nature of the commencement provisions.

Issue: 1654
Categories: News
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