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Statutory Instruments

2024 No. 440 (C. 25)

Income Tax

Capital Gains Tax

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

Made

26th March 2024

The Treasury make these Regulations in exercise of the powers conferred by sections 116(3) and (4), 117(2) and (3) and 118(2) and (3) of the Finance Act 2021(1) and section 37 of the Finance Act 2024(2).