CISR17700 - The Scheme: secondary legislation: SI2011/2391
This Statutory Instrument gives effect to FA10(No3)/s26(2) to 26(4), FA09/s104(3) to s104(5) and FA09/s106(2) to s106(5) and states that the ‘appointed day’ for the purposes of the sections of these Acts stated above, is 6th October 2011.
Regulation 4 (Monthly Return)
This Statutory Instrument also amends Reg 4(13) SI2005/2045 so that it now reads as follows;
(13) A penalty under section 98A of TMA in relation to a failure to make a return in accordance with paragraphs (1) or (10) arises for each month (or part of a month) during which the failure continues after the 19th day of the sixth month following the appointed day, but only arises where that failure relates to a return that must be made not later than 19th October 2011.