http://www.legislation.gov.uk/uksi/2021/1079/contents
The Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) Regulations 2021
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INCOME TAX
2024-04-15
Statute Law Database
2021-09-23
The Regulations provide that 6th April 2024 is the appointed day on which section 60(1) to (3), section 61(1) to (5) and Schedule 14 of the Finance (No. 2) Act 2017 come into force.
The Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) Regulations 2021
The Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) (Amendment) Regulations 2024