{
  "url": "https://openlegislation.uk/finance-no-2-act-2017-sections-60-and-61-digital-reporting-and-record-keeping-appointed-day-and-revocations-regulations-2026",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017-sections-60-and-61-digital-reporting-and-record-keeping-appointed-day-and-revocations-regulations-2026.json",
  "id": "uksi/2026/356",
  "title": "The Finance (No. 2) Act 2017, Sections 60 and 61 (Digital Reporting and Record-Keeping) (Appointed Day and Revocations) Regulations 2026",
  "short_title": "Finance (No. 2) Act 2017, Sections 60 and 61 (Digital Reporting and Record-Keeping) (Appointed Day and Revocations) 2026",
  "long_title": "These Regulations revoke earlier appointed day regulations and appoint 1st April 2026 as the day on which sections 60(1) to (3) and 61(2) to (5) of the Finance (No. 2) Act 2017 come into force.",
  "citation": "S.I. 2026/356",
  "type": "uksi",
  "year": "2026",
  "number": "356",
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  "date": "2026-03-24",
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      "heading": "Introductory text",
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      "heading": "Revocation of earlier Regulations",
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    },
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      "path": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/finance-no-2-act-2017-sections-60-and-61-digital-reporting-and-record-keeping-appointed-day-and-revocations-regulations-2026/note",
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      "date": "2026-03-26",
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      "source_url": "https://www.legislation.gov.uk/uksi/2026/356/pdfs/uksi_20260356_en.pdf"
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  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2017/32",
      "title": "Finance (No. 2) Act 2017",
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      "provisions": [
        "section/60",
        "section/61"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/finance-no-2-act-2017-sections-60-and-61-digital-reporting-and-record-keeping-appointed-day-and-revocations-regulations-2026/changes.json",
  "changes_made_by": 4,
  "changes_made_by_url": "https://openlegislation.uk/finance-no-2-act-2017-sections-60-and-61-digital-reporting-and-record-keeping-appointed-day-and-revocations-regulations-2026/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/finance-no-2-act-2017-sections-60-and-61-digital-reporting-and-record-keeping-appointed-day-and-revocations-regulations-2026/instruments.json",
  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2026/356",
    "retrieved_at": "2026-10-28T21:03:23.804344+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."
}