# The Finance Act 2015, Schedule 20 (Appointed Days) Order 2016, Article 2: Citation and interpretation


In this Order—
“HMRC” means Her Majesty’s Revenue and Customs;
“Schedule 20” means Schedule 20 to the Finance Act 2015 (penalties in connection with offshore matters and offshore transfers);
“transfer of value” has the meaning given by section 3 of the Inheritance Tax Act 1984.

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Source: https://www.legislation.gov.uk/uksi/2016/456/article/2 (the official version)
Page: https://openlegislation.uk/finance-act-2015-schedule-20-appointed-days-order-2016/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.