2016 No. 1133 (C. 77)

Public Bodies

The Finance Act 2016, Sections 184 to 188 and Schedule 25 (Commencement) Regulations 2016

Made

The Treasury make the following Regulations in exercise of the power conferred by section 189 of the Finance Act 20161:

Citation1

These Regulations may be cited as the Finance Act 2016, Sections 184 to 188 and Schedule 25 (Commencement) Regulations 2016.

Appointed Day2

The day appointed for the coming into force of sections 184 to 188 and Schedule 25 (Office of Tax Simplification) of the Finance Act 2016 is 28th November 2016.

Guy OppermanDavid EvennettTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE

(This note is not part of the Regulations)

Regulation 2 of these Regulations commences sections 184 to 188 and Schedule 25 of the Finance Act 2016 (c. 24) on 28th November 2016. These provisions put the Office of Tax Simplification on a statutory footing with an expanded role and capacity.