| Finance Act 2021 (Income Tax and Capital Gains Tax) (Penalties) (Appointed Day: Digitally Obligated Persons) 2026 |
S.I. 2026/370 |
25 Mar 2026 |
Section 116, Section 117, Section 118 |
| Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 3) 2026 |
S.I. 2026/315 |
18 Mar 2026 |
Section 95 |
| Designation of Special Tax Sites (North East of Scotland Investment Zone) 2026 |
S.I. 2026/90 |
3 Feb 2026 |
Section 113 |
| Designation of Special Tax Sites (Glasgow City Region Investment Zone) 2026 |
S.I. 2026/92 |
3 Feb 2026 |
Section 113 |
| Designation of Special Tax Sites (Anglesey Freeport) 2025 |
S.I. 2025/1079 |
14 Oct 2025 |
Section 113 |
| Designation of Special Tax Sites (Flintshire and Wrexham Investment Zone) 2025 |
S.I. 2025/1080 |
14 Oct 2025 |
Section 113 |
| Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) 2025 |
S.I. 2025/589 |
13 May 2025 |
Schedule 26 paragraph 11, Schedule 26 paragraph 22 |
| Finance Act 2021 (Amendment of Schedule 26 Penalty Figures) (Appointed Day: Regulation Making Power) 2025 |
S.I. 2025/399 |
27 Mar 2025 |
Section 117 |
| Designation of Special Tax Sites (East Midlands Investment Zone) 2025 |
S.I. 2025/111 |
4 Feb 2025 |
Section 113 |
| Designation of Special Tax Sites (Anglesey Freeport) 2024 |
S.I. 2024/1286 |
4 Dec 2024 |
Section 113 |
| Penalties for Failure to Pay Tax (Schedule 26 to the Finance Act 2021) (Assessments) 2024 |
S.I. 2024/1153 |
12 Nov 2024 |
Schedule 26 paragraph 16 |
| Finance Act 2021 (Schedule 26 Second Penalty Assessments) (Appointed Day: Regulation Making Power) 2024 |
S.I. 2024/1132 |
11 Nov 2024 |
Section 117 |
| Designation of Special Tax Sites (Celtic Freeport) 2024 |
S.I. 2024/1035 |
16 Oct 2024 |
Section 113 |
| Designation of Special Tax Sites (Forth Green Freeport) 2024 |
S.I. 2024/671 |
21 May 2024 |
Section 113 |
| Finance Act 2021 (Income Tax and Capital Gains Tax) (Penalties) (Appointed Day: Eligible Volunteers) 2024 |
S.I. 2024/440 |
26 Mar 2024 |
Section 116, Section 117, Section 118 |
| Designation of Special Tax Sites (Inverness and Cromarty Firth Green Freeport) 2024 |
S.I. 2024/380 |
14 Mar 2024 |
Section 113 |
| Designation of Special Tax Sites (Liverpool City Region, West Midlands and North East Investment Zones) 2024 |
S.I. 2024/383 |
14 Mar 2024 |
Section 113 |
| Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 2) 2024 |
S.I. 2024/130 |
6 Feb 2024 |
Section 95 |
| Designation of Special Tax Sites (Humber Freeport) 2024 |
S.I. 2024/71 |
22 Jan 2024 |
Section 113 |
| Plastic Packaging Tax (General) 2023 |
S.I. 2023/622 |
8 Jun 2023 |
Section 53 |
| Finance Act 2009, Finance (No. 3) Act 2010 and Finance Act 2021 (Value Added Tax) (Interest) (Appointed Days) 2022 |
S.I. 2022/1277 |
5 Dec 2022 |
Section 120 |
| Finance Act 2021 (Value Added Tax) (Penalties) (Appointed Day) 2022 |
S.I. 2022/1278 |
5 Dec 2022 |
Section 116, Section 117, Section 118 |
| Designation of Freeport Tax Sites (Plymouth and South Devon Freeport) 2022 |
S.I. 2022/972 |
22 Sep 2022 |
Section 113 |
| Designation of Freeport Tax Sites (Solent Freeport) 2022 |
S.I. 2022/973 |
22 Sep 2022 |
Section 113 |
| Finance Act 2021, Schedule 5 (Pension Schemes: Collective Money Purchase Benefits) (Appointed Day) 2022 |
S.I. 2022/874 |
26 Jul 2022 |
Schedule 5 paragraph 25 |
| Designation of Freeport Tax Sites (Plymouth and South Devon Freeport) 2022 |
S.I. 2022/643 |
10 Jun 2022 |
Section 113 |
| Finance Act 2021 (Modification of Section 26) (Coronavirus) 2022 |
S.I. 2022/275 |
14 Mar 2022 |
Section 26 |
| Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) 2022 |
S.I. 2022/234 |
7 Mar 2022 |
Section 102 |
| Finance Act 2021, Schedule 33 (Licensing Authorities: Tax Information) 2022 |
S.I. 2022/224 |
4 Mar 2022 |
Schedule 33 paragraph 8 |
| Designation of Freeport Tax Sites (East Midlands Freeport) 2022 |
S.I. 2022/184 |
28 Feb 2022 |
Section 113 |
| Designation of Freeport Tax Sites (Liverpool City Region Freeport) 2022 |
S.I. 2022/185 |
28 Feb 2022 |
Section 113 |
| Designation of Freeport Tax Sites (Solent Freeport) 2022 |
S.I. 2022/186 |
28 Feb 2022 |
Section 113 |
| Plastic Packaging Tax (General) 2022 |
S.I. 2022/117 |
8 Feb 2022 |
Section 47, Section 48, Section 49, Section 51, Section 53, Section 56, Section 58, Section 60, Section 61, Section 63, Section 66, Section 74, Section 84, Schedule 9 paragraph 2, Schedule 9 paragraph 5, Schedule 9 paragraph 10, Schedule 9 paragraph 15, Schedule 10 paragraph 7, Schedule 10 paragraph 10, Schedule 13 paragraph 12 |
| Plastic Packaging Tax (Descriptions of Products) 2021 |
S.I. 2021/1417 |
13 Dec 2021 |
Section 48, Section 63, Section 84 |
| Finance Act 2021, Part 2 etc. (Plastic Packaging Tax) (Appointed Day) 2021 |
S.I. 2021/1409 |
10 Dec 2021 |
Section 85 |
| Designation of Freeport Tax Sites (Freeport East) 2021 |
S.I. 2021/1389 |
8 Dec 2021 |
Section 113 |
| Designation of Freeport Tax Sites (Humber Freeport) 2021 |
S.I. 2021/1193 |
28 Oct 2021 |
Section 113 |
| Designation of Freeport Tax Sites (Teesside Freeport) 2021 |
S.I. 2021/1194 |
28 Oct 2021 |
Section 113 |
| Designation of Freeport Tax Sites (Thames Freeport) 2021 |
S.I. 2021/1195 |
28 Oct 2021 |
Section 113 |
| Value Added Tax (Distance Selling and Miscellaneous Amendments) 2021 |
S.I. 2021/1164 |
25 Oct 2021 |
Section 96 |
| Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) 2021 |
S.I. 2021/1165 |
25 Oct 2021 |
Section 96 |
| Finance Act 2021, Section 131 (Temporary Customs and Excise Approvals) (Appointed Day) 2021 |
S.I. 2021/799 |
5 Jul 2021 |
Section 131 |
| Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 1 and Transitory Provision) 2021 |
S.I. 2021/770 |
28 Jun 2021 |
Section 95 |
| Corporation Tax (Carry Back of Losses: Temporary Extension) 2021 |
S.I. 2021/704 |
14 Jun 2021 |
Schedule 2 paragraph 11 |
| Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) 2025 |
Draft 2025, ISBN 9780348270761 |
— |
Schedule 26 paragraph 11, Schedule 26 paragraph 22 |