Penalties for failure to make payments on time: regulations

The Finance (No. 3) Act 2010, Schedule 11 (Appointed Day) Order, SI 2011/132, appoints 25 January 2011 as the day for the coming into force of:

• F(No 3)A 2010 Sch 11 para 2 (sub-paragraphs 3, 5, 6 and 12) and paras 4 and 6, and
• F(No 3)A 2010 Sch 11 para 10 for the purpose of some of the amounts of tax specified in column 3 of the table in FA 2009 Sch 56 para 1.