http://www.legislation.gov.uk/ukpga/2017/32/schedule/14/paragraph/44/enactedFinance (No. 2) Act 2017enKing's Printer of Acts of Parliament2018-02-01Finance (No. 2) Act 2017Sch. 14 para. 44The Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) Regulations 2021reg. 2Finance (No. 2) Act 2017Sch. A1 para. 8(2)Finance Act 2022Sch. 1 para. 32(a)Sch. 1 para. 61(1)Finance (No. 2) Act 2017Sch. A1 para. 8(6)(b)Finance Act 2022Sch. 1 para. 32(b)Sch. 1 para. 61(1)SCHEDULESSCHEDULE 14Digital reporting and record-keeping for income tax etc: further amendmentsPART 2Amendments of other Acts44FA 2014In section 253(6)(c) (definition of “tax return”) after “section 12AA of” insert “, or regulations under paragraph 10 of Schedule A1 to,”.