2024 No. 1132 (C. 74)

INCOME TAX

CAPITAL GAINS TAX

The Finance Act 2021 (Schedule 26 Second Penalty Assessments) (Appointed Day: Regulation Making Power) Regulations 2024

Made

11th November 2024

The Treasury make these Regulations in exercise of the powers conferred by section 117(2) and (3) of the Finance Act 2021( 1 ).

Citation

1. These Regulations may be cited as the Finance Act 2021 (Schedule 26 Second Penalty Assessments) (Appointed Day: Regulation Making Power) Regulations 2024.

Appointed Day

2. 12th November 2024 is appointed as the day on which Schedule 26 to the Finance Act 2021 comes into force for the purpose of making regulations under paragraph 16(2) of that Schedule, so far as it is not already in force.

Jeff Smith

Vicky Foxcroft

Two of the Lords Commissioners of His Majesty's Treasury

11th November 2024

( 1 )

2021 c. 26 .

Original format only 1. Citation

Original format only 2. Appointed Day

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Finance Act 2021 (Schedule 26 Second Penalty Assessments) (Appointed Day: Regulation Making Power) Regulations 2024 (2024/1132)

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