The Finance Act 2010, Schedule 10 (Appointed Days and Transitional Provisions) Order 2011

Transitional provisions

4.  Article 2 of this Order does not have effect in relation to Schedule 41 to the Finance Act 2008 in relation to—

(a) any relevant obligation(1) arising under—

(i) section 7 of the Taxes Management Act 1970 (notice of liability to income tax and capital gains tax)(2),

(ii) paragraph 2 of Schedule 18 to the Finance Act 1998 (duty to give notice of chargeability)(3), and

(iii) paragraphs 5, 6, and 14(2) and (3) of Schedule 1 (registration in respect of taxable supplies), paragraph 3 of Schedule 3 (registration in respect of acquisitions from other member states), and paragraphs 4 and 7(2) and (3) of Schedule 3A (registration in respect of disposals of assets for which a VAT repayment is claimed), to the Value Added Tax Act 1994(4),

in relation to a tax period commencing on or before 5th April 2011;

(b) all other relevant obligations arising on or before 5th April 2011;

(c) any unauthorised issue of an invoice(5) taking place on or before 5th April 2011;

(d) any act which enables HMRC to assess an amount as duty under a relevant excise provision(6) and which is done on or before 5th April 2011; and

(e) any act giving rise to a penalty under paragraph 4 of Schedule 41 to the Finance Act 2008 (handling goods subject to excise duty) which is done on or before 5th April 2011.

(1)

See paragraph 1 of Schedule 41 to the Finance Act 2008 for the meaning of the expression “relevant obligation”.

(2)

1970 c. 9. Section 7 was substituted by section 196 of, and paragraph 1 of Schedule 19 to, the Finance Act 1994 (c. 9). It was amended by sections 103(1), (2) and (7), and 115(1) of the Finance Act 1995 (c. 4); section 34 of, and paragraph 1 of Schedule 4 to, the Finance (No. 2) Act 1997 (c. 58); section 86 of, paragraph 5 of Schedule 14 to, the Finance Act 1998 (c. 36); section 722 of, and paragraphs 123 and 124 of Schedule 6 to, the Income Tax (Employment and Pensions) Act 2003 (c. 1); section 882(1) of, and paragraphs 357 and 358 of Schedule 1 to, the Income Tax (Trading and Other Income) Act 2005 (c. 5); and sections 5(7) and 123(1) of, and paragraphs 37 and 38 to Schedule 1, and paragraph 25(a) of Schedule 41, to, the Finance Act 2008.

(3)

1998 c. 36.

(4)

1994 c. 23. Schedule 3A was inserted by section 136(8) of, and Schedule 36 to, the Finance Act 2000 (c. 17).

(5)

See paragraph 2(2) of Schedule 41 to the Finance Act 2008 for the meaning of the expression “unauthorised issue of an invoice”.

(6)

See paragraph 3(1) of Schedule 41 to the Finance Act 2008 for the meaning of the expression “relevant excise provision”.