Appointed days
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Memorandwm Esboniadol
2. The day appointed for the coming into force of Schedule 55 to the Finance Act 2009 (penalty for failure to make returns etc)(1) is 1st January 2015 in relation to a charge to tax which is specified in item 11 of the Table in paragraph 1 of that Schedule(2).
(1)
Relevant amendments are made to Schedule 55 by paragraphs 10 to 14 of Schedule 10 to the Finance Act 2010 (c. 13) and Schedule 10 to the Finance (No. 3) Act 2010 (c. 33).
(2)
A charge to tax is required to be notified under regulation 4(1)(a) of the Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711) (“the Stamp Duty Regulations”). Relevant amending instruments are S.I. 1989/1301, 1992/3287, 1997/2430 and 1999/3264.