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3. The day appointed for the coming into force of paragraphs 1 and 9 of Schedule 11 to the Finance (No. 3) Act 2010 is 6th April 2011 in relation to an amount of tax(1) which—
(a)is payable in relation to the tax year 2010-11 or any subsequent tax year, and
(b)falls within—
(i)item, 1, 12, 18 or 19 of the Table in paragraph 1 of Schedule 56 to the Finance Act 2009 (penalty for failure to make payments on time)(2), or
(ii)insofar as the tax falls within item 1 of that Table, item 17, 23 or 24 of that Table.
See section 16(1) of the Social Security Contributions and Benefits Act 1992 (c. 4) which applies the provisions of the Income Tax Acts, with the necessary modifications, to Class 4 contributions under that Act.
2009 c. 10. S.I. 2011/702 appoints 6th April 2011 as the day for the coming into force of Schedule 56 in respect of amounts of tax within the income tax self assessment regime.
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