http://www.legislation.gov.uk/ukpga/2017/32/schedule/14/paragraph/43/enactedFinance (No. 2) Act 2017enKing's Printer of Acts of Parliament2018-02-01Finance (No. 2) Act 2017Sch. 14 para. 43The Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) Regulations 2021reg. 2SCHEDULESSCHEDULE 14Digital reporting and record-keeping for income tax etc: further amendmentsPART 2Amendments of other Acts43FA 2014FA 2014 is amended as follows.