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Regulation 2 Appointed days

Original text. Later amendments are not shown.

The amendments made by Schedule 21 come into force on 1st April 2017 for all purposes except as described in regulation 3 and have effect—

(a)

for inheritance tax purposes, in relation to transfers of value made on or after that day; and

(b)

for income tax and capital gains tax purposes, in relation to any tax yearf1 commencing on or after 6th April 2016.

Annotations

Footnotes

f1

Section 989 of the Income Tax Act 2007 (c. 3) defines “tax year” for the purposes of the Income Tax Acts; Schedule 1 to the Interpretation Act 1978 (c. 30) defines “the Income Tax Acts”.