{
  "url": "https://openlegislation.uk/finance-act-2010-schedule-10-appointed-days-and-transitional-provisions-order-2011/article-4",
  "json_url": "https://openlegislation.uk/finance-act-2010-schedule-10-appointed-days-and-transitional-provisions-order-2011/article-4.json",
  "legislation": "uksi/2011/975",
  "legislation_title": "The Finance Act 2010, Schedule 10 (Appointed Days and Transitional Provisions) Order 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2010-schedule-10-appointed-days-and-transitional-provisions-order-2011",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Transitional provisions",
  "text": "Article 2 of this Order does not have effect in relation to Schedule 41 to the Finance Act 2008 in relation to—\n(a) any relevant obligation arising under—\n(i) section 7 of the Taxes Management Act 1970 (notice of liability to income tax and capital gains tax),\n(ii) paragraph 2 of Schedule 18 to the Finance Act 1998 (duty to give notice of chargeability), and\n(iii) paragraphs 5, 6, and 14(2) and (3) of Schedule 1 (registration in respect of taxable supplies), paragraph 3 of Schedule 3 (registration in respect of acquisitions from other member states), and paragraphs 4 and 7(2) and (3) of Schedule 3A (registration in respect of disposals of assets for which a VAT repayment is claimed), to the Value Added Tax Act 1994,\nin relation to a tax period commencing on or before 5th April 2011;\n(b) all other relevant obligations arising on or before 5th April 2011;\n(c) any unauthorised issue of an invoice taking place on or before 5th April 2011;\n(d) any act which enables HMRC to assess an amount as duty under a relevant excise provision and which is done on or before 5th April 2011; and\n(e) any act giving rise to a penalty under paragraph 4 of Schedule 41 to the Finance Act 2008 (handling goods subject to excise duty) which is done on or before 5th April 2011.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "See paragraph 1 of Schedule 41 to the Finance Act 2008 for the meaning of the expression “relevant obligation”."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1970 c. 9. Section 7 was substituted by section 196 of, and paragraph 1 of Schedule 19 to, the Finance Act 1994 (c. 9). It was amended by sections 103(1), (2) and (7), and 115(1) of the Finance Act 1995 (c. 4); section 34 of, and paragraph 1 of Schedule 4 to, the Finance (No. 2) Act 1997 (c. 58); section 86 of, paragraph 5 of Schedule 14 to, the Finance Act 1998 (c. 36); section 722 of, and paragraphs 123 and 124 of Schedule 6 to, the Income Tax (Employment and Pensions) Act 2003 (c. 1); section 882(1) of, and paragraphs 357 and 358 of Schedule 1 to, the Income Tax (Trading and Other Income) Act 2005 (c. 5); and sections 5(7) and 123(1) of, and paragraphs 37 and 38 to Schedule 1, and paragraph 25(a) of Schedule 41, to, the Finance Act 2008."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1998 c. 36."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1994 c. 23. Schedule 3A was inserted by section 136(8) of, and Schedule 36 to, the Finance Act 2000 (c. 17)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "See paragraph 2(2) of Schedule 41 to the Finance Act 2008 for the meaning of the expression “unauthorised issue of an invoice”."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "See paragraph 3(1) of Schedule 41 to the Finance Act 2008 for the meaning of the expression “relevant excise provision”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/975/article/4",
    "retrieved_at": "2026-10-29T02:10:30.489090+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}