# The Relevant Overseas Schemes (Transfer of Sums and Assets) Regulations 2018, Introduction: Introductory text


Income Tax
Made 14th March 2018
Laid before the House of Commons 15th March 2018
Coming into force 6th April 2018
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 169(7A) and (7D) of, and paragraph 2(4)(h) of Schedule 28 to, the Finance Act 2004 and now exercisable by them.

---
Source: https://www.legislation.gov.uk/uksi/2018/372/introduction (the official version)
Page: https://openlegislation.uk/relevant-overseas-schemes-transfer-of-sums-and-assets-regulations-2018/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.