# The Finance Act 2010, Schedule 10 (Appointed Days and Transitional Provisions) Order 2011, Article 2: Appointed days


(1) 6th April 2011 is the day appointed for the coming into force of paragraphs 1 to 9 of Schedule 10 to the Finance Act 2010 (penalties: offshore income etc).
(2) 6th April 2011 is the day appointed for the coming into force of paragraphs 10 to 14 of Schedule 10 to the Finance Act 2010 in relation to a return or other document which—
(a) is required to be made or delivered to HMRC in relation to the tax year 2011-12 or any subsequent tax year, and
(b) falls within item 1, 2 or 3 of the Table in paragraph 1 of Schedule 55 to the Finance Act 2009 (penalty for failure to make returns etc).

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Source: https://www.legislation.gov.uk/uksi/2011/975/article/2 (the official version)
Page: https://openlegislation.uk/finance-act-2010-schedule-10-appointed-days-and-transitional-provisions-order-2011/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.