{
  "url": "https://openlegislation.uk/finance-no-2-act-2017-sections-60-and-61-and-schedule-14-digital-reporting-and-record-keeping-appointed-day-regulations-2021-revoked/note",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017-sections-60-and-61-and-schedule-14-digital-reporting-and-record-keeping-appointed-day-regulations-2021-revoked/note.json",
  "legislation": "uksi/2021/1079",
  "legislation_title": "The Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) Regulations 2021 (revoked)",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017-sections-60-and-61-and-schedule-14-digital-reporting-and-record-keeping-appointed-day-regulations-2021-revoked",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1079/note",
    "retrieved_at": "2026-10-28T22:08:38.679410+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}