# The Penalties Relating to Offshore Matters and Offshore Transfers (Additional Information) Regulations 2017, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations come into force on 1st April 2017. They specify the additional information required for the purposes of paragraph 9(1B)(d) of Schedule 24 to the Finance Act 2007 (c. 11), paragraph 12(2B)(d) of Schedule 41 to the Finance Act 2008 (c. 19) and paragraph 14(2B)(d) of Schedule 55 to the Finance Act 2009 (c. 10) where prompted or unprompted disclosure is made in relation to an offshore matter or an offshore transfer.
A Tax Information and Impact Note covering this instrument was published on 9th December 2015 and is available on the gov.uk website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.

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Source: https://www.legislation.gov.uk/uksi/2017/345/note (the official version)
Page: https://openlegislation.uk/penalties-relating-to-offshore-matters-and-offshore-transfers-additional-information-regulations-2017/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.