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

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

2. 6th April 2026 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) .

1. Citation

2. Appointed Day

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)

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footnote	commentary	insert/omit
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

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The Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) Regulations 2021	2021 No. 1079	reg. 1	coming into force	The Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) Regulations 2021	2021 No. 1079	Yes
The Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) Regulations 2021	2021 No. 1079	reg. 2	coming into force	The Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) Regulations 2021	2021 No. 1079	Yes

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