2017 No. 355 (C. 34)
Income Tax
The Finance Act 2016, Section 113(1) to (4) (Commencement) Regulations 2017
Made
The Treasury make the following Regulations in exercise of the powers conferred by section 113(16) of the Finance Act 20161.
Citation1
These Regulations may be cited as the Finance Act 2016, Section 113(1) to (4) (Commencement) Regulations 2017.
Provision coming into force on 6th April 20172
Section 113(1) to (4) of the Finance Act 2016 (apprenticeship levy: error penalties) comes into force on 6th April 2017.
David EvennettAndrew GriffithsTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Regulations)