The Finance Act 2010, Schedule 10 (Appointed Days and Transitional Provisions) Order 2011 No. 975 (C. 38)

Transitional provisions

5.  Article 2 of this Order does not have effect in relation to Schedule 55 to the Finance Act 2009 in relation to a return or other document which is required to be made or delivered to HMRC in relation to the tax year 2010-11 or any previous tax year.