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Statutory Instruments

2024 No. 422 (C. 22)

INCOME TAX

The Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) (Amendment) Regulations 2024

Made

25th March 2024

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) (Amendment) Regulations 2024.

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

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

(2) In regulation 2 (appointed day) for “2024” substitute “2026” .

Joy Morrissey

Amanda Milling

Two of the Lords Commissioners of His Majesty's Treasury

25th March 2024

( 1 )

2017 c. 32 .

Status: This is the original version (as it was originally made).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 (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) (Amendment) Regulations 2024 (2024/422)

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