SI 2024/440 The Finance Act 2021 (Income Tax and Capital Gains Tax) (Penalties) (Appointed Day: Eligible Volunteers) Regulations 2024

Published on: 28 March 2024

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Specialist Tax Statutory Instruments

Article summary

These Regulations are made to provide that 6 April 2024 is the appointed day on which Schedules 24–27 come into force for income tax and capital gains tax for the purposes of failures by eligible volunteers in relation to returns required to be made and tax payable by persons other than trustees or partnerships.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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