The Finance (No. 3) Act 2010, Schedules 10 and 11 (Income Tax Self Assessment and Pension Schemes) (Appointed Days) Order 2011

• Citation: S.I. 2011/703
• Sections: 3

Section 1 Citation and interpretation

(1) This Order may be cited as the Finance (No. 3) Act 2010, Schedules 10 and 11 (Income Tax Self Assessment and Pension Schemes) (Appointed Days) Order 2011.

(2) In this Order “return period” means each period of three months ending with 31st March, 30th June, 30th September or 31st December for which a return must be made under section 254(2) of the Finance Act 2004 (pension schemes; accounting for tax) .

Section 2 Appointed days

The day appointed for the coming into force of paragraphs 1, 4 and 10 of Schedule 10 to the Finance (No. 3) Act 2010—

(a) is 6th April 2011 in relation to a return or other document which—

(i) is required to be made or delivered to Her Majesty’s Revenue and Customs in relation to the tax year 2010-11 or any subsequent tax year, and

(ii) falls within item 1, 2 or 3 of the Table in paragraph 1 of Schedule 55 to the Finance Act 2009 (penalty for failure to make returns etc ) , and

(b) is 1st April 2011 in relation to a return under section 254 of the Finance Act 2004 (pension schemes; accounting for tax) to be made in respect of a return period ending on or after 31st March 2011.

Section 3 Appointed days

The day appointed for the coming into force of paragraphs 1 and 9 of Schedule 11 to the Finance (No. 3) Act 2010 is 6th April 2011 in relation to an amount of tax 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 Schedule 56 to the Finance Act 2009 (penalty for failure to make payments on time) , or

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