{
  "url": "https://openlegislation.uk/finance-act-2016-schedule-21-appointed-days-regulations-2017/regulation-1",
  "json_url": "https://openlegislation.uk/finance-act-2016-schedule-21-appointed-days-regulations-2017/regulation-1.json",
  "legislation": "uksi/2017/259",
  "legislation_title": "The Finance Act 2016, Schedule 21 (Appointed Days) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/finance-act-2016-schedule-21-appointed-days-regulations-2017",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation and interpretation",
  "text": "(1) These Regulations may be cited as the Finance Act 2016, Schedule 21 (Appointed Days) Regulations 2017.\n(2) In these Regulations—\n“Schedule 21” means Schedule 21 to the Finance Act 2016 (penalties relating to offshore matters and offshore transfers);\n“transfer of value” has the same meaning as it does in 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/2017/259/regulation/1",
    "retrieved_at": "2026-10-28T23:14:12.106058+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."
}