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Finance Act 2016

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Changes over time for: Section 162

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Changes to legislation:

Finance Act 2016, Section 162 is up to date with all changes known to be in force on or before 09 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

162Penalties for enablers of offshore tax evasion or non-complianceU.K.

(1)Schedule 20 makes provision for penalties for persons who enable offshore tax evasion or non-compliance by other persons.

(2)Subsection (1) and that Schedule come into force on such day as the Treasury may appoint by regulations made by statutory instrument.

(3)Regulations under this section may—

(a)commence a provision generally or only for specified purposes,

(b)appoint different days for different purposes, and

(c)make supplemental, incidental and transitional provision in connection with the coming into force of any provision of the Schedule.

Commencement Information

I1S. 162(2)(3) in force at Royal Assent, see. s. 162(2)

I2S. 162(1) in force at 1.1.2017 by S.I. 2016/1249, reg. 2

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