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The Finance Act 2016, Section 166 (Appointed Day) Regulations 2017
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- UK Statutory Instruments
- 2017 No. 970 (C. 91)
- Regulation 2
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Appointed day
2. The amendment to the Taxes Management Act 1970(1) 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(2) and subsequent tax years.
(1)
(2)
Section 989 of the Income Tax Act 2007 (c. 3) defines “tax year” for the purposes of the Income Tax Acts; Schedule 1 to the Interpretation Act 1978 (c. 30) defines “the Income Tax Acts”; section 288(1ZA) of the Taxation of Chargeable Gains Act 1992 (c. 12) defines “tax year” for the purposes of that Act and other enactments relating to capital gains tax; section 288(1ZA) was inserted by paragraph 101(3) of Schedule 2 to the Finance Act 2008 (c. 9).
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