Regulation 1 Citation and interpretation
(1)
These Regulations may be cited as the Finance Act 2016, Schedule 21 (Appointed Days) Regulations 2017.
(2)
In these Regulations—
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“Schedule 21” means Schedule 21 to the Finance Act 2016 (penalties relating to offshore matters and offshore transfers);
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“transfer of value” has the same meaning as it does in section 3 of the Inheritance Tax Act 1984f1.
Annotations
Footnotes
- f1
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1984 c. 51; section 3 was amended by paragraph 8 of Schedule 20 to the Finance Act 2006 (c. 25).