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In force since 2024-12-12, as the publisher states.
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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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2024 No. 1195 INCOME TAX CAPITAL GAINS TAX INHERITANCE TAX The Offshore Asset Moves Penalty (Specified Territories) (Amendment) Regulations 2024 Made 19th November 2024 Laid before the House of Commons 21st November 2024 Coming into force 12th December 2024 The Treasury make the following Regulations in exercise of the power conferred by paragraph 4(5) of Schedule 21 to the Finance Act 2015.
Propose a changeThese Regulations may be cited as the Offshore Asset Moves Penalty (Specified Territories) (Amendment) Regulations 2024.
Propose a changeThese Regulations come into force on 12th December 2024.
Propose a changeThe Schedule to the Offshore Asset Moves Penalty (Specified Territories) Regulations 2015 is amended as follows— (a) for “Netherlands (including Bonaire, St Eustice and Saba)” substitute “Netherlands (not including Bonaire, St Eustice and Saba),” ; (b) omit “Russia,” and “Trinidad and Tobago,”; and (c) in the appropriate place insert the following— “Albania,”, “Azerbaijan,”, “Ecuador,”, “Georgia,”, “Jamaica,”, “Kazakhstan,”, “Kenya,”, “Maldives,”, “Moldova,”, “New Caledonia,”, “Nigeria,”, “Oman,”, “Pakistan,” “Peru,”, “Taiwan,”, “Thailand,”, “Ukraine,”.
Propose a change