Explanatory note United Kingdom As made F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annotations Textual amendments F1 Regulations revoked (24.3.2026) by The Finance (No. 2) Act 2017, Sections 60 and 61 (Digital Reporting and Record-Keeping) (Appointed Day and Revocations) Regulations 2026 (S.I. 2026/356), reg. 3(b) ← Signature Note