# The Offshore Asset Moves Penalty (Specified Territories) Regulations 2015, Introduction: Introductory text

Extent: E+W+S+N.I.

Capital Gains Tax
Income Tax
Inheritance Tax
Made at 5.20 p.m. on 26th March 2015
Coming into force 27th March 2015
Laid before the House of Commons at 12.30 p.m. on 27th March 2015
The Treasury make the following Regulations in exercise of the powers conferred by paragraph 4(5) of Schedule 21 to the Finance Act 2015.

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Source: https://www.legislation.gov.uk/uksi/2015/866/introduction (the official version)
Page: https://openlegislation.uk/offshore-asset-moves-penalty-specified-territories-regulations-2015/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.