---
title: "The Finance Act 2026 (Scottish and Welsh Property Income Rates) (Appointed Day and Tax Year) Regulations 2026"
id: e4ce961d-cb61-4968-b957-79ddcc500e14
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/1023
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/e4ce961d-cb61-4968-b957-79ddcc500e14
language: en
in_force_from: 2026-09-14
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/1023/data.xml
read_on: 2026-11-10
sha256: 1d767c4501d2146ce8012bd797a359313a1f192b53c7b7369a8f723a91d30d9d
provisions: 3
---

# The Finance Act 2026 (Scottish and Welsh Property Income Rates) (Appointed Day and Tax Year) Regulations 2026

## Title and introductory text {#prelims}

2026 No. 1023 (C. 84)
INCOME TAX
The Finance Act 2026 (Scottish and Welsh Property Income Rates) (Appointed Day and Tax Year) Regulations 2026
Made
14th September 2026
The Treasury make these Regulations in exercise of the powers conferred by section 8(2) and (3) of the Finance Act 2026.

## 1 Citation {#regulation-1}

These Regulations may be cited as the Finance Act 2026 (Scottish and Welsh Property Income Rates) (Appointed Day and Tax Year) Regulations 2026.

## 2 Appointed day and appointed tax year {#regulation-2}

(1) 16th September 2026 is appointed as the day on which section 8 of, and Schedule 2 to, the Finance Act 2026 come into force.
(2) The tax year 2027-28 is appointed for the purposes of section 8(3)(a) of that Act.