2015 No. 2035 (C. 126)

Income Tax

The Finance Act 2015, Section 23 (Appointed Day) Regulations 2015

Made

15th December 2015

The Treasury, in exercise of the powers conferred by section 23(3) of the Finance Act 2015( 1 ), make the following Regulations:

Citation

1. These Regulations may be cited as the Finance Act 2015, Section 23 (Appointed Day) Regulations 2015.

Appointed day

2. 1st January 2016 is the day appointed for the amendment made by section 23 of the Finance Act 2015 to come into force, so far as that amendment is not already brought into force by section 23(2) of that Act.

Mel Stride

George Hollingbery

Two of the Lords Commissioners of Her Majesty’s Treasury

15th December 2015

( 1 )

2015 c.11

1. Citation

2. Appointed day

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Finance Act 2015, Section 23 (Appointed Day) Regulations 2015 (2015/2035)

Displaying information

Hover over an italicised word to see the definition.
Click on an italicised word to scroll to the definition.
Hover over a superscript footnote to see its content.
Hover over a reference to legislation for a link to that instrument.
Hover over a subscript commencement note to see commencement information for provisions with particular commencement complexity e.g. where there has been commencement by geography or for specified purposes.
Commencement information is also set out in the section below under the 'Commencement' tab (in addition to any commencement provisions in the instrument itself).

Status of this instrument

The status of this instrument is provided at the top. For upcoming changes (and any changes not yet applied) refer to the 'Future Changes' tab below.

footnote	commentary	transitional and savings	in force status	related provisions	geo extent	insert/omit	source count	in force adj

Defined Term	Section/Article	ID	Scope of Application

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.