{
  "url": "https://openlegislation.uk/finance-act-2015-schedule-20-appointed-days-order-2016/article-5",
  "json_url": "https://openlegislation.uk/finance-act-2015-schedule-20-appointed-days-order-2016/article-5.json",
  "legislation": "uksi/2016/456",
  "legislation_title": "The Finance Act 2015, Schedule 20 (Appointed Days) Order 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2015-schedule-20-appointed-days-order-2016",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Appointed day in respect of amendments to Schedule 55 to the Finance Act 2009",
  "text": "(1) The day appointed for the coming into force of paragraphs 16(3) to 16(9) and 17 of Schedule 20 is 6th April 2016.\n(2) Those amendments have effect in relation to a return or other document which—\n(a) is required to be made or delivered to HMRC in relation to a tax year commencing on or after that date; and\n(b) falls within item 1, 2 or 3 of the Table in paragraph 1(5) of Schedule 55 to the Finance Act 2009 (penalty for failure to make returns etc).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2009 c.10."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/456/article/5",
    "retrieved_at": "2026-10-28T23:24:45.562335+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."
}