http://www.legislation.gov.uk/uksi/2011/703/introduction/made

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

Income tax

Tax

Self-assessment (tax)

Capital gains tax

Benefits

en

King's Printer of Acts of Parliament

2011-07-04

INCOME TAX

CAPITAL GAINS TAX

SOCIAL SECURITY

Paragraphs 1, 4 and 10 of Schedule 10 to the Finance (No. 3) Act 2010 make clarifications to the late filing penalty regime set out in Schedule 55 to the Finance Act 2009. Schedule 55 comes into force in respect of pension scheme returns on 1 April 2011 and in respect of income tax self assessment returns on 6th April 2011 (by S.I. 2011/702).