{
  "url": "https://openlegislation.uk/finance-no-2-act-2017-sections-60-and-61-digital-reporting-and-record-keeping-appointed-day-and-revocations-regulations-2026/introduction",
  "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/introduction.json",
  "legislation": "uksi/2026/356",
  "legislation_title": "The Finance (No. 2) Act 2017, Sections 60 and 61 (Digital Reporting and Record-Keeping) (Appointed Day and Revocations) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017-sections-60-and-61-digital-reporting-and-record-keeping-appointed-day-and-revocations-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 24th March 2026\nThe Treasury make these Regulations in exercise of the powers conferred by sections 60(4) and 61(6) of the Finance (No. 2) Act 2017.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2017 c. 32. Section 61(6) of the Finance (No. 2) Act 2017 is amended by section 258(7) of the Finance Act 2026 (c. 11)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/356/introduction",
    "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."
}