Appointed day in respect of amendments to Schedule 55 to the Finance Act 20095
1
The day appointed for the coming into force of paragraphs 16(3) to 16(9) and 17 of Schedule 20 is 6th April 2016.
2
Those amendments have effect in relation to a return or other document which—
a
is required to be made or delivered to HMRC in relation to a tax year commencing on or after that date; and
b
falls within item 1, 2 or 3 of the Table in paragraph 1(5) of Schedule 55 to the Finance Act 2009 (penalty for failure to make returns etc)6.