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Statutory Instrument

The Finance Act 2016, Section 166 (Appointed Day) Regulations 2017

Citation
S.I. 2017/970
As at
Sections
2
Section 1Citation

These Regulations may be cited as the Finance Act 2016, Section 166 (Appointed Day) Regulations 2017.

Section 2Appointed day

The amendment to the Taxes Management Act 1970 made by section 166 of the Finance Act 2016 (offences relating to offshore income, assets and activities) comes into force on 7th October 2017 and has effect in relation to the tax year commencing on 6th April 2017 and subsequent tax years.

2 sections

Cite this legislation

The Finance Act 2016, Section 166 (Appointed Day) Regulations 2017 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2017-970

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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