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In force since 2024-11-11, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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2024 No. 1132 (C. 74) INCOME TAX CAPITAL GAINS TAX The Finance Act 2021 (Schedule 26 Second Penalty Assessments) (Appointed Day: Regulation Making Power) Regulations 2024 Made 11th November 2024 The Treasury make these Regulations in exercise of the powers conferred by section 117(2) and (3) of the Finance Act 2021.
Propose a changeThese Regulations may be cited as the Finance Act 2021 (Schedule 26 Second Penalty Assessments) (Appointed Day: Regulation Making Power) Regulations 2024.
Propose a change12th November 2024 is appointed as the day on which Schedule 26 to the Finance Act 2021 comes into force for the purpose of making regulations under paragraph 16(2) of that Schedule, so far as it is not already in force.
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