Section 106

Commencement Date

Sch. 55 came into force for specified purposes with effect from:

items 1, 2 or 3: 6 April 2011 in relation to a return or other document which is required to be made or delivered to HMRC in relation to the tax year 2010–11 or any subsequent tax year, and falls within item 1, 2 or 3 of the Table in para. 1 (SI 2011/702, art. 2(a)).

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