The Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) (Amendment) Regulations 2024
These Regulations amend the Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) Regulations 2021, postponing 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 from 6th April 2024 to 6th April 2026.