3. The day appointed for the coming into force of Schedule 56 to the Finance Act 2009 (penalty for failure to make payments on time)(1) is 1st January 2015 in relation to an amount of tax which is specified in items 10, 17, 23 or 24 of the Table in paragraph 1 of that Schedule(2).
Relevant amendments are made to Schedule 56 by Schedule 11 to the Finance Act (No. 3) 2010 (c. 33).
Regulation 3 of the Stamp Duty Regulations provides that a charge to tax will be due and payable on the accountable date.