The Finance (No. 3) Act 2010, Schedule 10 and the Finance Act 2009, Schedule 55 and Sections 101 to 103 (Appointed Day, etc) (Construction Industry Scheme) Order 2011

• Citation: S.I. 2011/2391
• Sections: 3

Section 1

This Order may be cited as the Finance (No. 3) Act 2010, Schedule 10 and the Finance Act 2009, Schedule 55 and Sections 101 to 103 (Appointed Day, etc) (Construction Industry Scheme) Order 2011.

Section 2

6th October 2011 is appointed as the day the following provisions come into force:

(a) paragraphs 5, 6 and 10 of Schedule 10 to the Finance (No. 3) Act 2010 (and, but only as relevant to those provisions, paragraph 1 of that Schedule);

(b) these paragraphs of Schedule 55 to the Finance Act 2009 (“Schedule 55”): 1 (but only in relation to item 6 in the Table in paragraph 1(5) of that Schedule (“item 6”)), 7 to 13, and – but only as relevant to those provisions – 14 to 24, 26, and 27(1) to 27(4);

(c) sections 101 to 103 of the Finance Act 2009, but only in relation to a penalty under paragraphs 7 to 13 of Schedule 55.

Section 3

(1) Articles 2(a) and 2(b) only have effect in relation to a return within item 6, and for which the filing date for the purposes of Schedule 55 is after 19th October 2011 .

(2) The provisions in article 2(b) come into force subject to those in article 2(a).

(3) On 6th October 2011, this paragraph amends regulation 4(13) of the Income Tax (Construction Industry Scheme) Regulations 2005 by inserting the following after “appointed day”: “, but only arises where that failure relates to a return that must be made not later than 19th October 2011”.