{
  "url": "https://openlegislation.uk/finance-act-2016-schedule-21-appointed-days-regulations-2017/regulation-2",
  "json_url": "https://openlegislation.uk/finance-act-2016-schedule-21-appointed-days-regulations-2017/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Appointed days",
  "text": "The amendments made by Schedule 21 come into force on 1st April 2017 for all purposes except as described in regulation 3 and have effect—\n(a) for inheritance tax purposes, in relation to transfers of value made on or after that day; and\n(b) for income tax and capital gains tax purposes, in relation to any tax year commencing on or after 6th April 2016.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 989 of the Income Tax Act 2007 (c. 3) defines “tax year” for the purposes of the Income Tax Acts; Schedule 1 to the Interpretation Act 1978 (c. 30) defines “the Income Tax Acts”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/259/regulation/2",
    "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."
}