---
title: "The Finance (No. 2) Act 2017, Sections 60 and 61 (Digital Reporting and Record-Keeping) (Appointed Day and Revocations) Regulations 2026"
id: e472ed9e-d1f4-4888-b8ab-dd5d3833c728
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/356
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/e472ed9e-d1f4-4888-b8ab-dd5d3833c728
language: en
in_force_from: 2026-03-24
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/356/data.xml
read_on: 2026-11-10
sha256: 6ebd88430a2526988de21741008ad45d88c57ab3bf5ace59418ddf5ed810e289
provisions: 4
---

# The Finance (No. 2) Act 2017, Sections 60 and 61 (Digital Reporting and Record-Keeping) (Appointed Day and Revocations) Regulations 2026

## Title and introductory text {#prelims}

2026 No. 356 (C. 30)
INCOME TAX
The Finance (No. 2) Act 2017, Sections 60 and 61 (Digital Reporting and Record-Keeping) (Appointed Day and Revocations) Regulations 2026
Made
24th March 2026
The Treasury make these Regulations in exercise of the powers conferred by sections 60(4) and 61(6) of the Finance (No. 2) Act 2017.

## 1 Citation {#regulation-1}

These Regulations may be cited as the Finance (No. 2) Act 2017, Sections 60 and 61 (Digital Reporting and Record-Keeping) (Appointed Day and Revocations) Regulations 2026.

## 2 Appointed Day {#regulation-2}

1st April 2026 is appointed as the day on which sections 60(1) to (3) and 61(2) to (5) of the Finance (No. 2) Act 2017 come into force.

## 3 Revocation of earlier Regulations {#regulation-3}

The following Regulations are revoked—
(a) the Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) Regulations 2021;
(b) the Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) (Amendment) Regulations 2024.