# The Finance (No. 2) Act 2017, Sections 60 and 61 (Digital Reporting and Record-Keeping) (Appointed Day and Revocations) Regulations 2026, Regulation 3: Revocation of earlier Regulations


The following Regulations are revoked—
(a) the Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) Regulations 2021;
(b) the Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) (Amendment) Regulations 2024.

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Source: https://www.legislation.gov.uk/uksi/2026/356/regulation/3 (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-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.