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NOTE AS TO EARLIER COMMENCEMENT REGULATIONS

(This note is not part of the Regulations)

Schedule 26 to the Finance Act 2021 has been brought into force for certain purposes by commencement Regulations made before the date of these Regulations:

ProvisionDate of CommencementS.I. No.
Schedule 26 (for specified VAT purposes)1st January 20232022/1278
Schedule 26 (for specified Income Tax and Capital Gains Tax purposes)6th April 20242024/440
Schedule 26 (for the purpose of making regulations under paragraph 16(2) of that Schedule)12th November 20242024/1132