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Statutory Instruments

2016 No. 1010 (C. 71)

Income Tax

Capital Gains Tax

The Finance Act 2015, Section 20(2) and (3) and the Finance Act 2016, Section 173(1) (Appointed Days) Regulations 2016

Made

19th October 2016

The Treasury make the following Regulations in exercise of the powers conferred by section 20(4) of the Finance Act 2015( 1 ) and section 173(2) of the Finance Act 2016( 2 ).

Citation

1. These Regulations may be cited as the Finance Act 2015, Section 20(2) and (3) and the Finance Act 2016, Section 173(1) (Appointed Days) Regulations 2016.

Appointed Days

2. The amendment made by section 20(3) of the Finance Act 2015 has effect in respect of gifts made on or after 14th November 2016.

3. The amendment made by section 173(1) of the Finance Act 2016 comes into force on 14th November 2016.

4. The amendments made by section 20(2) of the Finance Act 2015 have effect in respect of gifts made on or after 6th April 2017.

David Evennett

Robert Syms

Two of the Lords Commissioners of Her Majesty’s Treasury

19th October 2016

( 1 )

( 2 )

1. Citation

2. Appointed Days

Status: This is the original version (as it was originally made).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 20(2) and (3) and the Finance Act 2016, Section 173(1) (Appointed Days) Regulations 2016 (2016/1010)

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