The Finance Act 2016, Section 166 (Appointed Day) Regulations 2017
These Regulations appoint the 7th October 2017 as the day on which the amendment to the Taxes Management Act 1970 (c. 9) (“the TMA 1970”) made by section 166 of the Finance Act 2016 (c. 24) comes into force and provide that it has effect in relation to the tax year commencing on 6th April 2017 and subsequent tax years.