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3.—(1) Articles 2(a) and 2(b) only have effect in relation to a return within item 6, and for which the filing date for the purposes of Schedule 55 is after 19th October 2011().
(2) The provisions in article 2(b) come into force subject to those in article 2(a).
(3) On 6th October 2011, this paragraph amends regulation 4(13) of the Income Tax (Construction Industry Scheme) Regulations 2005() by inserting the following after “appointed day”: “, but only arises where that failure relates to a return that must be made not later than 19th October 2011”.
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