Appointed days3

The day appointed for the coming into force of Schedule 56 to the Finance Act 2009 (penalty for failure to make payments on time)5 is 6th April 2011 in relation to an amount of tax6 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 that Schedule, or

ii

insofar as the tax falls within item 1 of that Table, item 17, 23 or 24 of that Table.