The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011

Appointed days

This sectionnoteType=Explanatory Memorandum has no associated

3.  The day appointed for the coming into force of Schedule 56 to the Finance Act 2009 (penalty for failure to make payments on time)(1) is 6th April 2011 in relation to an amount of tax(2) which—

(a)is payable in relation to the tax year 2010-11 or any subsequent tax year, and

(b)falls within—

(i)item 1, 12, 18 or 19 of the Table in paragraph 1 of that Schedule, or

(ii)insofar as the tax falls within item 1 of that Table, item 17, 23 or 24 of that Table.

(1)

From April 2011, relevant amendments are made to Schedule 56 by Schedule 11 to the Finance (No. 3) Act 2010 (c. 33) by S.I. 2011/703.

(2)

See section 16(1) of the Social Security Contributions and Benefits Act 1992 (c. 4) which applies the provisions of the Income Tax Acts, with the necessary modifications, to Class 4 contributions under that Act.