The Finance Act 2010, Schedule 10 (Appointed Days and Transitional Provisions) Order 2011
This Order appoints 6th April 2011 as the day on which Schedule 10 to the Finance Act 2010 (c.13) comes into force. Schedule 10 increases the level of penalties that may be charged in cases where certain offshore income, gains or assets have not been declared to HM Revenue and Customs (“HMRC”).