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Penalties and offshore income etc: appointed day order

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The Finance Act 2010, Schedule 10 (Appointed Days and Transitional Provisions) Order, SI 2011/975, appoints 6 April 2011 as the day on which FA 2010 Sch 10, increasing the level of penalties that may be charged where certain offshore income, gains or assets have not been declared to HMRC, comes into force.

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