Statutory Instruments
2017 No. 345
Income Tax
Capital Gains Tax
Inheritance Tax
The Penalties Relating to Offshore Matters and Offshore Transfers (Additional Information) Regulations 2017
Made
9th March 2017
Laid before the House of Commons
10th March 2017
Coming into force
1st April 2017
(1)
2007 c. 11; paragraph 9 was amended by paragraph 9 of Schedule 40 to the Finance Act 2008 (c. 9); paragraph 9(1C) was inserted by paragraph 2(4) of Schedule 21 to the Finance Act 2016 (c. 24).
(2)
2008 c. 9; paragraph 12(2C) was inserted by paragraph 6(4) of Schedule 21 to the Finance Act 2016 (c. 24).
(3)
2009 c. 10; paragraph 14 was amended with effect from a day to be appointed by paragraph 8 of Schedule 10 to the Finance (No. 3) Act 2010 (c. 33); paragraph 14(2C) was inserted by paragraph 10(5) of Schedule 21 to the Finance Act 2016 (c. 24).