4 Appointed day in respect of amendments to Schedule 41 to the Finance Act 2008
1 The day appointed for the coming into force of paragraphs 11(3) to 11(9) and 12 of Schedule 20 is 6th April 2016.
2 Those amendments have effect in relation to an obligation arising under section 7 of the Taxes Management Act 1970 (notice of liability to income tax and capital gains tax) in respect of a tax year commencing on or after that date.
1970 c. 9; section 7 was substituted by paragraph 1 of Part 1 of Schedule 19 to the Finance Act 1994 (c. 9) and has been relevantly amended by sections 103(1), (2) and (7) and 115(1) to the Finance Act 1995 (c. 4), paragraph 5 of Schedule 14 to the Finance Act 1998 (c. 36), paragraph 124 of Schedule 6 to the Income Tax (earnings and Pensions) Act 2003 (c. 1), paragraph 358 of Schedule 1 to the Income Tax (Trading and other Income) Act 2005 (c. 5), paragraph 38 of Schedule 1 to the Finance Act 2008, paragraph 2 of Schedule 1 to the Finance Act 2012 (c. 14) and paragraph 2 of Schedule 51 to the Finance Act 2013 (c. 29).