{
  "url": "https://openlegislation.uk/finance-act-2015-schedule-20-appointed-days-order-2016/article-2",
  "json_url": "https://openlegislation.uk/finance-act-2015-schedule-20-appointed-days-order-2016/article-2.json",
  "legislation": "uksi/2016/456",
  "legislation_title": "The Finance Act 2015, Schedule 20 (Appointed Days) Order 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2015-schedule-20-appointed-days-order-2016",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Citation and interpretation",
  "text": "In this Order—\n“HMRC” means Her Majesty’s Revenue and Customs;\n“Schedule 20” means Schedule 20 to the Finance Act 2015 (penalties in connection with offshore matters and offshore transfers);\n“transfer of value” has the meaning given by section 3 of the Inheritance Tax Act 1984.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1984 c. 51; section 3 was amended by paragraph 8 of Schedule 20 to the Finance Act 2006 (c. 25)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/456/article/2",
    "retrieved_at": "2026-10-28T23:24:45.562335+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}