{
  "url": "https://openlegislation.uk/finance-act-2016-section-164-appointed-day-regulations-2017/regulation-2",
  "json_url": "https://openlegislation.uk/finance-act-2016-section-164-appointed-day-regulations-2017/regulation-2.json",
  "legislation": "uksi/2017/261",
  "legislation_title": "The Finance Act 2016, Section 164 (Appointed Day) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/finance-act-2016-section-164-appointed-day-regulations-2017",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Appointed day",
  "text": "The appointed day for the coming into force of the amendments to section 94 of the Finance Act 2009 (publishing details of deliberate tax defaulters) made by section 164 of the Finance Act 2016 is 1st April 2017.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2009 c. 10"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/261/regulation/2",
    "retrieved_at": "2026-10-28T23:14:10.575417+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."
}