# The Offshore Asset Moves Penalty (Specified Territories) (Amendment) Regulations 2017, Introduction: Introductory text


Income Tax
Capital Gains Tax
Inheritance Tax
Made 11th October 2017
Laid before the House of Commons 13th October 2017
Coming into force 3rd November 2017
The Treasury make the following Regulations in exercise of the power conferred by paragraph 4(5) of Schedule 21 to the Finance Act 2015:

---
Source: https://www.legislation.gov.uk/uksi/2017/989/introduction (the official version)
Page: https://openlegislation.uk/offshore-asset-moves-penalty-specified-territories-amendment-regulations-2017/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.