2021 c. 26.

2024 c. 3.

http://www.legislation.gov.uk/uksi/2024/440/contents/madeThe Finance Act 2021 (Income Tax and Capital Gains Tax) (Penalties) (Appointed Day: Eligible Volunteers) Regulations 2024enKing's Printer of Acts of Parliament2024-03-27INCOME TAXCAPITAL GAINS TAXSchedules 24 to 27 to the Finance Act 2021 provide for penalties for failures to make returns, pay tax and for withholding information and make consequential amendments. These Regulations provide that 6th April 2024 is the appointed day on which Schedules 24 to 27 come into force for income tax and capital gains tax for the purposes of failures by eligible volunteers in relation to returns required to be made and tax payable by persons other than trustees or partnerships.The Finance Act 2021 (Income Tax and Capital Gains Tax) (Penalties) (Appointed Day: Eligible Volunteers) Regulations 20241Citation2Appointed Day3Election for eligible volunteers

2024 No. 440 (C. 25)

Income TaxCapital Gains Tax

The Finance Act 2021 (Income Tax and Capital Gains Tax) (Penalties) (Appointed Day: Eligible Volunteers) Regulations 2024

Made26th March 2024

The Treasury make these Regulations in exercise of the powers conferred by sections 116(3) and (4), 117(2) and (3) and 118(2) and (3) of the Finance Act 2021 and section 37 of the Finance Act 2024.

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<ref href="http://www.legislation.gov.uk/id/ukpga/2021/26">2021 c. 26</ref>
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<ref href="http://www.legislation.gov.uk/id/ukpga/2024/3">2024 c. 3</ref>
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The Treasury make these Regulations in exercise of the powers conferred by sections 116(3) and (4), 117(2) and (3) and 118(2) and (3) of the Finance Act 2021
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