# The Finance Act 2017, Paragraph 3 of Schedule 11 (Appointed Day) Regulations 2018, Note: Explanatory note


(This note is not part of the Regulations)
The Regulations provide for 6th April 2018 as the appointed day to commence paragraph 3 of Schedule 11 to the Finance Act 2017 (c. 10). That paragraph amends paragraph 1 of Schedule 24 to the Finance Act 2007 (c. 11) to add soft drink industry levy to the list of taxes to which Schedule 24 imposes a penalty for careless or deliberate errors in returns.
A Tax Information and Impact note has not been prepared for the Regulations as they give effect to previously announced policy and are appointed day regulations.

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Source: https://www.legislation.gov.uk/uksi/2018/467/note (the official version)
Page: https://openlegislation.uk/finance-act-2017-paragraph-3-of-schedule-11-appointed-day-regulations-2018/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.