2011 No. 976
Capital Gains Tax
Income Tax
The Penalties, Offshore Income etc. (Designation of Territories) Order 2011
Made
Coming into force
The Treasury make the following Order in exercise of the powers conferred by paragraph 21A(1) to (4) of Schedule 24 to the Finance Act 20071.
In accordance with paragraph 21A(7) of Schedule 24 to that Act, a draft of this instrument was laid before the House of Commons and approved by a resolution of that House.