Appointed day
3. In their application in relation to penalties payable under paragraph 1 of Schedule 24 (error in taxpayer’s document), the entries inserted by paragraph 2(4) and (5) shall have effect in relation to—
(a)relevant documents—
(i)which relate to tax periods commencing on or after 1st April 2009, and
(ii)for which the filing date is on or after 1st April 2010;
(b)relevant documents relating to all claims for repayments of relevant tax made on or after 1st April 2010 which are not related to a tax period;
(c)relevant documents produced under regulations under section 256 of the Inheritance Tax Act 1984(1) (“IHTA 1984”) (regulations about accounts, etc), where the date of death is on or after 1st April 2009; and
(d)in any other case, relevant documents given where a person’s liability to pay relevant tax arises on or after 1st April 2010.