2

6th October 2011 is appointed as the day the following provisions come into force:

a

paragraphs 5, 6 and 10 of Schedule 10 to the Finance (No. 3) Act 2010 (and, but only as relevant to those provisions, paragraph 1 of that Schedule);

b

these paragraphs of Schedule 55 to the Finance Act 20093 (“Schedule 55”): 1 (but only in relation to item 6 in the Table in paragraph 1(5) of that Schedule (“item 6”)), 7 to 13, and – but only as relevant to those provisions – 14 to 24, 26, and 27(1) to 27(4);

c

sections 101 to 103 of the Finance Act 2009, but only in relation to a penalty under paragraphs 7 to 13 of Schedule 55.