# The Finance Act 2015, Schedule 20 (Appointed Days) Order 2016, Article 3: Appointed days in respect of amendments to Schedule 24 to the Finance Act 2007


(1) The appointed day for the coming into force of paragraphs 3(3) to 3(7), 4 and 8 of Schedule 20 is 1st April 2016.
(2) The amendments to Schedule 24 to the Finance Act 2007 (penalties for errors) made by the above paragraphs have effect in relation to documents given to HMRC relating to—
(a) a transfer of value made on or after that date for the purposes of inheritance tax; and
(b) a tax year commencing on or after 6th April 2016 for the purposes of income tax and capital gains tax.

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Source: https://www.legislation.gov.uk/uksi/2016/456/article/3 (the official version)
Page: https://openlegislation.uk/finance-act-2015-schedule-20-appointed-days-order-2016/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.