The Penalties Relating to Offshore Matters and Offshore Transfers (Additional Information) Regulations 2017
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.
Lifecycle
Department
Made
09 Mar 2017
—
In force
01 Apr 2017
Enabling power
The Treasury make the following Regulations in exercise of the powers conferred by paragraph 9(1C) of Schedule 24 to the Finance Act 2007, paragraph 12(2C) of Schedule 41 to the Finance Act 2008and paragraph 14(2C) of Schedule 55 to the Finance Act 2009:
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