SI 2021/445 – The Finance Act 2009, Sections 101 and 102 (Social Security Contributions, Intermediaries) (Appointed Day) Order 2021

Released 01 April 2021

SI 2021/445 commences the FA 2009, s. 101-102 interest regime for NIC debts arising under SI 2000/727, Pt. 2 from 6 April 2021

The Finance Act 2009, Sections 101 and 102 (Social Security Contributions, Intermediaries) (Appointed Day) Order 2021 appoints 6 April 2021 as the day on which the interest regime set out in the Finance Act 2009, s. 101 and 102 (including Sch. 53 and 54) comes into force in relation to amounts payable under the Social Security Contributions Regulations 2001 (SI 2001/1004), Sch. 4, Pt. 3AA. These provisions of SI 2001/1004 deal with the recovery of national insurance contributions debts arising under the Social Security Contributions (Intermediaries) Regulations 2000 (SI 2000/727), Pt. 2. The order was made on 31 March 2021.

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