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5.—(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)(1).
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