Point in time view as at 31/12/2020.
Finance Act 2016, Section 165 is up to date with all changes known to be in force on or before 06 March 2025. 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.
(1)Schedule 22 contains provision imposing asset-based penalties on certain taxpayers who have been charged a penalty for deliberate offshore inaccuracies and failures.
(2)That Schedule comes into force on such day as the Treasury may by regulations made by statutory instrument appoint.
(3)Regulations under subsection (2) may—
(a)commence a provision generally or only for specified purposes,
(b)appoint different days for different provisions or for different purposes, and
(c)make supplemental, incidental and transitional provision.
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