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In force since 2025-03-27, 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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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.
Propose a changeThese Regulations may be cited as the Finance Act 2021 (Amendment of Schedule 26 Penalty Figures) (Appointed Day: Regulation Making Power) Regulations 2025.
Propose a change28th 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.
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