LegalizeThe Finance Act 2017, Paragraph 3 of Schedule 11 (Appointed Day) Regulations 2018
Made: 4th April 2018
The Treasury, in exercise of the power conferred by section 61(2) of the Finance Act 2017[^f00001], make the following Regulations:
Citation
1
These Regulations may be cited as the Finance Act 2017, Paragraph 3 of Schedule 11 (Appointed Day) Regulations 2018.
Appointed Day
2
6th April 2018 is the appointed day on which paragraph 3 of Schedule 11 to the Finance Act 2017 comes into force.
Signed
Andrew Stephenson — Paul Maynard — Two of the Lords Commissioners of Her Majesty’s Treasury — 4th April 2018
Explanatory note
(This note is not part of the Regulations)
EXPLANATORY NOTE
The Regulations provide for 6th April 2018 as the appointed day to commence paragraph 3 of Schedule 11 to the Finance Act 2017 (c. 10). That paragraph amends paragraph 1 of Schedule 24 to the Finance Act 2007 (c. 11) to add soft drink industry levy to the list of taxes to which Schedule 24 imposes a penalty for careless or deliberate errors in returns.
A Tax Information and Impact note has not been prepared for the Regulations as they give effect to previously announced policy and are appointed day regulations.
Footnotes
[^f00001]: 2017 c. 10.
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