# The Finance Act 2016, Schedule 22 (Appointed Days) Regulations 2017, Regulation 1: Citation and interpretation


(1) These Regulations may be cited as the Finance Act 2016, Schedule 22 (Appointed Days) Regulations 2017.
(2) In these Regulations, “transfer of value” has the same meaning as it does in section 3 of the Inheritance Tax Act 1984.

---
Source: https://www.legislation.gov.uk/uksi/2017/277/regulation/1 (the official version)
Page: https://openlegislation.uk/finance-act-2016-schedule-22-appointed-days-regulations-2017/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.