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Statutory Instruments

2016 No. 1249 (C. 86)

Income Tax

Capital Gains Tax

Inheritance Tax

The Finance Act 2016, Section 162(1) and Schedule 20 (Appointed Day) Regulations 2016

Made

19th December 2016

The Treasury make the following Regulations in exercise of the powers conferred by section 162(2) and (3) of the Finance Act 2016( 1 ).

Citation

1. These Regulations may be cited as the Finance Act 2016, Section 162(1) and Schedule 20 (Appointed Day) Regulations 2016.

Appointed Day

2.Section 162(1) of the Finance Act 2016(“the Act”) and Schedule 20 to the Act come into force on 1st January 2017 (penalties for acts or omissions occurring on or after that day which encourage, assist or otherwise facilitate conduct constituting offshore tax evasion or non-compliance within paragraph 1(2) of that Schedule).

David Evennett

Robert Syms

Two of the Lords Commissioners of Her Majesty’s Treasury

19th December 2016

( 1 )

2016 c. 24 .

Status: This is the original version (as it was originally made).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 2016, Section 162(1) and Schedule 20 (Appointed Day) Regulations 2016 (2016/1249)

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Status of this instrument

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Defined TermSection/ArticleIDScope of Application
the Actreg. 2.(“_prnuyCxi

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