The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011
Article 2 of this Order appoints 6th April 2011 as the day on which the penalty regime for failure to make returns in Schedule 55 to the Finance Act 2009 comes into force in respect of income tax self assessment returns. Those returns affected are those required to be made or delivered to HMRC in relation to the tax year 2010-11 or any subsequent tax year.