# The Scotland Act 2016 (Commencement No. 2) Regulations 2016, Regulation 3: Appointed tax year


The tax year 2017-18 is appointed under section 13(15) of the Scotland Act 2016 as the first tax year in relation to which the amendments made by section 13 are to have effect.

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Source: https://www.legislation.gov.uk/uksi/2016/1161/regulation/3 (the official version)
Page: https://openlegislation.uk/scotland-act-2016-commencement-no-2-regulations-2016/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.