Art. 4 in force at 1.4.2011, see art. 1(1)

http://www.legislation.gov.uk/uksi/2011/702/article/4The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011Income taxTaxSelf-assessment (tax)IncomeCapital gains taxenINCOME TAXCAPITAL GAINS TAXSOCIAL SECURITYStatute Law Database2026-09-03Expert Participation2015-01-01Article 2 of this Order appoints 6th April 2011 as the day on which the penalty regime for failure to make returns in Schedule 55 to the Finance Act 2009 comes into force in respect of income tax self assessment returns. Those returns affected are those required to be made or delivered to HMRC in relation to the tax year 2010-11 or any subsequent tax year.

Consequential amendments and repeals4.

The Taxes Management Act 1970

1970 c. 9.

is amended as follows.