{
  "url": "https://openlegislation.uk/finance-act-2017/section-61",
  "json_url": "https://openlegislation.uk/finance-act-2017/section-61.json",
  "legislation": "ukpga/2017/10",
  "legislation_title": "Finance Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-act-2017",
  "path": "section/61",
  "kind": "section",
  "number": "61",
  "heading": "Commencement",
  "text": "(1) Subject to subsection (2), this Part comes into force on such day as the Commissioners may by regulations appoint.\n(2) The amendment made by paragraph 3 of Schedule 11 comes into force in accordance with provision made by the Treasury by regulations.\n(3) Regulations under this section may appoint different days for different purposes.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 61 in force at 13.1.2018 for specified purposes by S.I. 2018/32, reg. 2"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 61 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/10/section/61",
    "retrieved_at": "2026-10-28T17:00:32.518561+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}