---
title: "The Finance Act 2021 (Amendment of Schedule 26 Penalty Figures) (Appointed Day: Regulation Making Power) Regulations 2025"
id: c7c0cac9-135d-40c5-adc6-b450a8569466
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2025/399
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/c7c0cac9-135d-40c5-adc6-b450a8569466
language: en
in_force_from: 2025-03-27
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2025/399/data.xml
read_on: 2026-11-10
sha256: 78621332347976f83d35790106f90dff9a78c0f9d9c6d67e57f92de77172ed55
provisions: 3
---

# The Finance Act 2021 (Amendment of Schedule 26 Penalty Figures) (Appointed Day: Regulation Making Power) Regulations 2025

## Title and introductory text {#prelims}

2025 No. 399 (C. 15)
INCOME TAX
CAPITAL GAINS TAX
The Finance Act 2021 (Amendment of Schedule 26 Penalty Figures) (Appointed Day: Regulation Making Power) Regulations 2025
Made
27th March 2025
The Treasury make these Regulations in exercise of the powers conferred by section 117(2) and (3) of the Finance Act 2021.

## 1 Citation {#regulation-1}

These Regulations may be cited as the Finance Act 2021 (Amendment of Schedule 26 Penalty Figures) (Appointed Day: Regulation Making Power) Regulations 2025.

## 2 Appointed Day {#regulation-2}

28th March 2025 is appointed as the day on which Schedule 26 to the Finance Act 2021 comes into force for the purpose of making regulations under paragraphs 11 and 22(4) of that Schedule, so far as it is not already in force.