Appointed days2.

The day appointed for the coming into force of Schedule 55 to the Finance Act 2009 (penalty for failure to make returns etc)3—

(a)

is 6th April 2011 in relation to a return or other document which—

(i)

is required to be made or delivered to Her Majesty’s Revenue and Customs in relation to the tax year 2010-114 or any subsequent tax year, and

(ii)

falls within item 1, 2 or 3 of the Table in paragraph 1 of that Schedule, and

(b)

is 1st April 2011 in relation to a return under section 254 of the Finance Act 2004 (pension schemes; accounting for tax) to be made in respect of a return period ending on or after 31st March 2011.