2011 No. 975 (C. 38)
The Finance Act 2010, Schedule 10 (Appointed Days and Transitional Provisions) Order 2011
Made
The Treasury make the following Order in exercise of the power conferred by section 35(2) and (3) of the Finance Act 20101.
Citation and interpretation1
1
This Order may be cited as the Finance Act 2010, Schedule 10 (Appointed Days and Transitional Provisions) Order 2011.
2
In this Order—
“HMRC” means Her Majesty’s Revenue and Customs; and
“tax period” has the same meaning as it has in paragraph 28(g) of Schedule 24 to the Finance Act 20072.
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.
Transitional provisions
3
Article 2 of this Order does not have effect in relation to Schedule 24 to the Finance Act 2007 in relation to—
a
documents given to HMRC, and
b
assessments issued by HMRC,
in relation to a tax period commencing on or before 5th April 2011.
4
Article 2 of this Order does not have effect in relation to Schedule 41 to the Finance Act 2008 in relation to—
a
any relevant obligation5 arising under—
i
section 7 of the Taxes Management Act 1970 (notice of liability to income tax and capital gains tax)6,
ii
paragraph 2 of Schedule 18 to the Finance Act 1998 (duty to give notice of chargeability)7, and
iii
paragraphs 5, 6, and 14(2) and (3) of Schedule 1 (registration in respect of taxable supplies), paragraph 3 of Schedule 3 (registration in respect of acquisitions from other member states), and paragraphs 4 and 7(2) and (3) of Schedule 3A (registration in respect of disposals of assets for which a VAT repayment is claimed), to the Value Added Tax Act 19948,
in relation to a tax period commencing on or before 5th April 2011;
b
all other relevant obligations arising on or before 5th April 2011;
c
any unauthorised issue of an invoice9 taking place on or before 5th April 2011;
d
any act which enables HMRC to assess an amount as duty under a relevant excise provision10 and which is done on or before 5th April 2011; and
e
any act giving rise to a penalty under paragraph 4 of Schedule 41 to the Finance Act 2008 (handling goods subject to excise duty) which is done on or before 5th April 2011.
5
Article 2 of this Order does not have effect in relation to Schedule 55 to the Finance Act 2009 in relation to a return or other document which is required to be made or delivered to HMRC in relation to the tax year 2010-11 or any previous tax year.
(This note is not part of the Order)