The Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) Regulations 2021
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.