2016 c. 24.

http://www.legislation.gov.uk/uksi/2016/1249/contents/madeThe Finance Act 2016, Section 162(1) and Schedule 20 (Appointed Day) Regulations 2016enKing's Printer of Acts of Parliament2016-12-19INCOME TAXCAPITAL GAINS TAXINHERITANCE TAXThe Regulations appoint 1st January 2017 as the day on which section 162(1) of and Schedule 20 to the Finance Act 2016 (c. 24) come into force. Schedule 20 provides for a penalty to be payable by a person who has enabled offshore tax evasion or non-compliance by another person. Paragraph 1(2)(b) of Schedule 20 provides that a person has enabled another person to carry out offshore tax evasion or non-compliance where the person has encouraged, assisted or otherwise facilitated conduct by the other person that constitutes offshore tax evasion on non-compliance, within the meaning given to those terms in paragraph 1(2)(a) of the Schedule.The Finance Act 2016, Section 162(1) and Schedule 20 (Appointed Day) Regulations 20161Citation2Appointed Day

2016 No. 1249 (C. 86)

Income TaxCapital Gains TaxInheritance Tax

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

Made19th 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.

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<ref href="http://www.legislation.gov.uk/id/ukpga/2016/24">2016 c. 24</ref>
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The Treasury make the following Regulations in exercise of the powers conferred by section 162(2) and (3) of the Finance Act 2016
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