# The Finance Act 2016, Section 113(1) to (4) (Commencement) Regulations 2017, Note: Explanatory note


(This note is not part of the Regulations)
Regulation 2 brings section 113(1) to (4) of the Finance Act 2016 (c. 24) into force. The effect of these Regulations is to bring into force the penalties provisions relating to errors under Table 1 of paragraph 1 and paragraphs 13 and 21C of Schedule 24 to the Finance Act 2007 (c. 11) in so far as these provisions relate to apprenticeship levy.
A Tax information and Impact Note has not been prepared for these Regulations as they give effect to previously announced policy and are commencement Regulations.

---
Source: https://www.legislation.gov.uk/uksi/2017/355/note (the official version)
Page: https://openlegislation.uk/finance-act-2016-section-1131-to-4-commencement-regulations-2017/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.