# The Finance Act 2010, Schedule 10 (Appointed Days and Transitional Provisions) Order 2011, Article 4: Transitional provisions


Article 2 of this Order does not have effect in relation to Schedule 41 to the Finance Act 2008 in relation to—
(a) any relevant obligation arising under—
(i) section 7 of the Taxes Management Act 1970 (notice of liability to income tax and capital gains tax),
(ii) paragraph 2 of Schedule 18 to the Finance Act 1998 (duty to give notice of chargeability), and
(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,
in relation to a tax period commencing on or before 5th April 2011;
(b) all other relevant obligations arising on or before 5th April 2011;
(c) any unauthorised issue of an invoice taking place on or before 5th April 2011;
(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
(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.

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Source: https://www.legislation.gov.uk/uksi/2011/975/article/4 (the official version)
Page: https://openlegislation.uk/finance-act-2010-schedule-10-appointed-days-and-transitional-provisions-order-2011/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.