Section 61 Digital reporting and record-keeping for income tax etc: further amendmentsI1

F1(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

I2(2)

The Commissioners for Her Majesty's Revenue and Customs may by regulations amend or modify any provision of the Taxes Acts in consequence of the provision made by section 60 F2....

(3)

Regulations under subsection (2) may make transitional, transitory or saving provision.

(4)

Regulations under subsection (2) must be made by statutory instrument.

(5)

A statutory instrument containing regulations under subsection (2) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the House of Commons.

C1 C2(6)

Subsections F3(2) to (5) F4... come into force on such day as the Treasury may by regulations made by statutory instrument appoint.

(7)

Regulations under subsection (6) may appoint different days for different purposes.

Annotations

Textual amendments

F1: S. 61(1) omitted (18.3.2026) by virtue of Finance Act 2026 (c. 11), s. 258(7)(a)
F2: Words in s. 61(2) omitted (18.3.2026) by virtue of Finance Act 2026 (c. 11), s. 258(7)(b)
F3: Word in s. 61(6) substituted (18.3.2026) by Finance Act 2026 (c. 11), s. 258(7)(c)(i)
F4: Words in s. 61(6) omitted (18.3.2026) by virtue of Finance Act 2026 (c. 11), s. 258(7)(c)(ii)

Modifications

C1: S. 61(6) modified (22.7.2020) by Finance Act 2020 (c. 14), s. 104(5)
C2: S. 61(6) modified (1.4.2022 in relation to relevant returns that are required to be made on or after that date) by Finance Act 2022 (c. 3), Sch. 17 para. 32

Commencement

I1: S. 61(6)(7) in force at Royal Assent, see s. 61(6)
I2: S. 61(2)-(5) in force at 1.4.2026 by S.I. 2026/356, reg. 2