
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) (Amendment) Regulations 2024.
2 

(1) The Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) Regulations 2021 are amended as follows.
(2) In regulation 2 (appointed day) for “2024” substitute “2026”.
Joy Morrissey
Amanda Milling
Two of the Lords Commissioners of His Majesty's Treasury
25th March 2024