The Finance Act 2009, Schedule 56 (Appointed Day and Consequential Provisions) Order 2010
This Order appoints 6th April 2010 as the day on which the penalty regime for failure to make payments of certain amounts of tax set out in Schedule 56 to the Finance Act 2009 (“Schedule 56”) comes into force. The new regime is commenced for income tax payable under (a) the Income Tax (Pay As You Earn) Regulations 2003 (S.I.2003/2682) (the “PAYE Regulations”) and (b) Chapter 3 of Part 3 of the Finance Act 2004 (the construction industry scheme) and tax charges payable by scheme administrators of registered pension schemes under Part 4 of the Finance Act 2004.