
1 
These Regulations may be cited as the Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) Regulations 2021.
2 
6th April  2026  is appointed as the day on which sections 60(1) to (3) and 61(1) to (5) of, and Schedule 14 to, the Finance (No. 2) Act 2017 come into force.
Alan Mak
Michael Tomlinson
Two of the Lords Commissioners of Her Majesty’s Treasury
23rd September 2021