# The Finance (No. 2) Act 2017, Sections 60 and 61 (Digital Reporting and Record-Keeping) (Appointed Day and Revocations) Regulations 2026, Regulation 2: Appointed Day


1st April 2026 is appointed 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.

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Source: https://www.legislation.gov.uk/uksi/2026/356/regulation/2 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017-sections-60-and-61-digital-reporting-and-record-keeping-appointed-day-and-revocations-regulations-2026/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.