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

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In force since 2026-09-14, 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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Contents: 3 provisions
  1. Title and introductory text
  2. 1 Citation
  3. 2 Appointed day and appointed tax year

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3 provisions

Title and introductory text

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.

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1 Citation

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

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2 Appointed day and appointed tax year

(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.

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