2025 No. 399 (C. 15)

INCOME TAX

CAPITAL GAINS TAX

The Finance Act 2021 (Amendment of Schedule 26 Penalty Figures) (Appointed Day: Regulation Making Power) Regulations 2025

Made

27th March 2025

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 (Amendment of Schedule 26 Penalty Figures) (Appointed Day: Regulation Making Power) Regulations 2025.

Appointed Day

2. 28th March 2025 is appointed as the day on which Schedule 26 to the Finance Act 2021 comes into force for the purpose of making regulations under paragraphs 11 and 22(4) of that Schedule, so far as it is not already in force.

Jeff Smith

Anna Turley

Two of the Lords Commissioners of His Majesty's Treasury

27th March 2025

(1)

2021 c. 26.

Original format only1. Citation

Original format only2. 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Status: This is the original version (as it was originally made).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 (Amendment of Schedule 26 Penalty Figures) (Appointed Day: Regulation Making Power) Regulations 2025 (2025/399)

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