{
  "url": "https://openlegislation.uk/finance-act-1996/section-105",
  "json_url": "https://openlegislation.uk/finance-act-1996/section-105.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "section/105",
  "kind": "section",
  "number": "105",
  "heading": "Commencement and transitional provisions.",
  "text": "(1) Subject to Schedule 15 to this Act, this Chapter has effect—\n(a) for the purposes of corporation tax, in relation to accounting periods ending after 31st March 1996; and\n(b) so far as it makes provision for the purposes of income tax, in relation to the year 1996-97 and subsequent years of assessment.\n(2) Schedule 15 to this Act (which contains transitional provisions and savings in connection with the coming into force of this Chapter) shall have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 4 Ch. 2 modified (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), Sch. 7 para. 14(5)-(7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/section/105",
    "retrieved_at": "2026-10-29T09:32:25.231034+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}