SI 2024/422 The Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) (Amendment) Regulations 2024

Published on: 26 March 2024

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Specialist Tax Statutory Instruments

Article summary

The Regulations amend the Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) Regulations 2021 (SI 2021/1079) to postpone the appointed day on which section 60(1) to (3), section 61(1) to (5) of, and Schedule 14 of the Finance (No. 2) Act 2017 come into force.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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