(1) The Principal Act is amended -
(a) in section 46(2A) by substituting "30 September" for "31 October" in each place,
(b) in section 51(2)(a) by substituting "1 October" for "1 November" in each place, and
(c) in section 53A(1) by substituting "30 September" for "31 October" in each place.
(2) This section applies to returns delivered and tax paid on or after 21 January 2011.