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Statutory Instruments

2021 No. 1079 (C. 62)

Income Tax

The Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) Regulations 2021

Made

23rd September 2021

The Treasury make these Regulations in exercise of the powers conferred by sections 60(4) and 61(6) of the Finance (No. 2) Act 2017( 1 ).

Citation I1

1. These Regulations may be cited as the Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) Regulations 2021.

Appointed Day I2

2. 6th April [F1 2026 F1] is appointed as the day on which sections 60(1) to (3) and 61(1) to (5) of, and Schedule 14 to, the Finance (No. 2) Act 2017( 2 ) come into force.

Alan Mak

Michael Tomlinson

Two of the Lords Commissioners of Her Majesty’s Treasury

23rd September 2021

( 1 )

2017 c. 32 .

( 2 )

Section 60(3) of, and Schedule 14 to the Finance (No. 2) Act 2017 are amended by paragraph 7 of Schedule 6 to the Finance Act 2018 (c. 3) .

Status: There are currently no known outstanding effects for the The Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) Regulations 2021.
The Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) Regulations 2021 (2021/1079)
Version from: 25 March 2024

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in force Provision is in force
in force* In force only for specified purposes (see footnote)
not in force Not in force in England (may be in force in other geographies, see footnotes)
defined term Defined term
dfn Defined term (alternative style)
footnote commentary transitional and savings in force status related provisions geo extent insert/omit source count in force adj
F1 Word in reg. 2 substituted (25.3.2024) by The Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) (Amendment) Regulations 2024 (S.I. 2024/422) , reg. 2(2) substituted
I1 Reg. 1 in force at made date
I2 Reg. 2 in force at made date
Defined Term Section/Article ID Scope of Application

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