# The Finance Act 2016, Schedule 21 (Appointed Days) Regulations 2017, Regulation 2: Appointed days


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—
(a) for inheritance tax purposes, in relation to transfers of value made on or after that day; and
(b) for income tax and capital gains tax purposes, in relation to any tax year commencing on or after 6th April 2016.

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Source: https://www.legislation.gov.uk/uksi/2017/259/regulation/2 (the official version)
Page: https://openlegislation.uk/finance-act-2016-schedule-21-appointed-days-regulations-2017/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.