Appointed days2

1

6th April 2011 is the day appointed for the coming into force of paragraphs 1 to 9 of Schedule 10 to the Finance Act 2010 (penalties: offshore income etc).

2

6th April 2011 is the day appointed for the coming into force of paragraphs 10 to 14 of Schedule 10 to the Finance Act 2010 in relation to a return or other document which—

a

is required to be made or delivered to HMRC in relation to the tax year 2011-123 or any subsequent tax year, and

b

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)4.