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Finance (No. 2) Act 2017
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Changes over time for: Section 61
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Finance (No. 2) Act 2017, Section 61 is up to date with all changes known to be in force on or before 28 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Section 61:
- s. 61(1)-(5) coming into force by S.I. 2021/1079 reg. 2
61Digital reporting and record-keeping for income tax etc: further amendmentsU.K.
(1)Schedule 14 contains provision amending TMA 1970 and other Acts.
(2)The Commissioners for Her Majesty's Revenue and Customs may by regulations amend or modify any provision of the Taxes Acts in consequence of the provision made by section 60 or Schedule 14.
(3)Regulations under subsection (2) may make transitional, transitory or saving provision.
(4)Regulations under subsection (2) must be made by statutory instrument.
(5)A statutory instrument containing regulations under subsection (2) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the House of Commons.
(6)Subsections (1) to (5) and Schedule 14 come into force on such day as the Treasury may by regulations made by statutory instrument appoint.
(7)Regulations under subsection (6) may appoint different days for different purposes.
Modifications etc. (not altering text)
C1S. 61(6) modified (22.7.2020) by Finance Act 2020 (c. 14), s. 104(5)
C2S. 61(6) modified (1.4.2022 in relation to relevant returns that are required to be made on or after that date) by Finance Act 2022 (c. 3), Sch. 17 para. 32
Commencement Information
I1S. 61(6)(7) in force at Royal Assent, see s. 61(6)
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