{
  "url": "https://openlegislation.uk/finance-act-2026",
  "json_url": "https://openlegislation.uk/finance-act-2026.json",
  "id": "ukpga/2026/11",
  "title": "Finance Act 2026",
  "long_title": "An Act to make provision in connection with finance.",
  "citation": "2026 c. 11",
  "type": "ukpga",
  "year": "2026",
  "number": "11",
  "version": "current",
  "date": "2026-03-18",
  "revised": true,
  "valid_from": "2026-10-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 118,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2026/introduction",
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      "status": null,
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    },
    {
      "path": "part/1",
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      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
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      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/1",
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      "heading": "Income tax charge for tax year 2026-27",
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      "status": null,
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      "heading": "Main rates of income tax for tax year 2026-27",
      "url": "https://openlegislation.uk/finance-act-2026/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/income-tax-charge-rates-and-allowances"
    },
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      "heading": "Default and savings rates of income tax for tax year 2026-27",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/income-tax-charge-rates-and-allowances"
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      "heading": "Increase in dividend ordinary and upper rates",
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      "status": null,
      "parent": "part/1/crossheading/income-tax-charge-rates-and-allowances"
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      "path": "section/5",
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      "heading": "Savings rates of income tax for tax year 2027-28",
      "url": "https://openlegislation.uk/finance-act-2026/section-5",
      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "section/6",
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      "heading": "New rates of income tax on property income",
      "url": "https://openlegislation.uk/finance-act-2026/section-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/income-tax-charge-rates-and-allowances"
    },
    {
      "path": "section/7",
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      "heading": "Property rates of income tax for tax year 2027-28",
      "url": "https://openlegislation.uk/finance-act-2026/section-7",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
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      "path": "section/8",
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      "heading": "Scottish and Welsh property rates set by Scottish Parliament and Senedd",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/9",
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      "heading": "Freezing starting rate limit for savings for tax years 2026-27 to 2030-31",
      "url": "https://openlegislation.uk/finance-act-2026/section-9",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/10",
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      "heading": "Basic rate limit and personal allowance for tax years 2028-29 to 2030-31",
      "url": "https://openlegislation.uk/finance-act-2026/section-10",
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      "status": null,
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    },
    {
      "path": "part/1/crossheading/corporation-tax-charge-and-rates",
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      "status": null,
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      "path": "section/11",
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      "status": null,
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      "path": "section/12",
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      "heading": "Standard small profits rate and fraction for financial year 2027",
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      "status": null,
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      "path": "part/1/crossheading/employee-reliefs",
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    {
      "path": "section/13",
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      "status": null,
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      "path": "section/14",
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      "heading": "Enterprise investment scheme: increase in amounts and asset requirements",
      "url": "https://openlegislation.uk/finance-act-2026/section-14",
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      "status": null,
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      "path": "section/15",
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      "status": null,
      "parent": "part/1/crossheading/employee-reliefs"
    },
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      "path": "section/16",
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      "heading": "CSOP schemes and EMI: PISCES shares",
      "url": "https://openlegislation.uk/finance-act-2026/section-16",
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      "status": null,
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    {
      "path": "part/1/crossheading/employment-income-relating-to-cars-etc",
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      "heading": "Employment income relating to cars etc",
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      "status": null,
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      "path": "section/17",
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      "heading": "Employee car and van ownership schemes",
      "url": "https://openlegislation.uk/finance-act-2026/section-17",
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      "status": null,
      "parent": "part/1/crossheading/employment-income-relating-to-cars-etc"
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    {
      "path": "section/18",
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      "heading": "Car or van made available on arm’s length terms",
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      "status": null,
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    {
      "path": "section/19",
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      "number": "19",
      "heading": "CO2 emissions figure for certain cars with an electric range figure",
      "url": "https://openlegislation.uk/finance-act-2026/section-19",
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      "status": null,
      "parent": "part/1/crossheading/employment-income-relating-to-cars-etc"
    },
    {
      "path": "part/1/crossheading/other-employment-income",
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      "heading": "Other employment income",
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      "status": null,
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    {
      "path": "section/20",
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      "number": "20",
      "heading": "Employment income: miscellaneous exemptions",
      "url": "https://openlegislation.uk/finance-act-2026/section-20",
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      "status": null,
      "parent": "part/1/crossheading/other-employment-income"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Disallowing deduction from earnings for additional household expenses",
      "url": "https://openlegislation.uk/finance-act-2026/section-21",
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      "status": null,
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    {
      "path": "section/22",
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      "heading": "Payment for cancelled shifts etc.",
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      "status": null,
      "parent": "part/1/crossheading/other-employment-income"
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    {
      "path": "section/23",
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      "heading": "Location of duties of employment where duties not performed",
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      "status": null,
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    {
      "path": "section/24",
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      "heading": "Umbrella companies",
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      "path": "section/25",
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      "heading": "Loan charge settlement scheme",
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      "path": "section/26",
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      "heading": "Loan charge settlement scheme: inheritance tax",
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      "status": null,
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      "path": "section/27",
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      "heading": "Loan charge settlement scheme: supplementary",
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    {
      "path": "part/1/crossheading/capital-allowances-and-other-reliefs-for-businesses",
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      "path": "section/28",
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      "heading": "Main rate of writing-down allowances for expenditure on plant or machinery",
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      "heading": "First-year allowance for main rate expenditure on plant or machinery",
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      "path": "section/30",
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      "heading": "Expenditure on zero-emission cars and electric vehicle charging points",
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      "heading": "Payments for surrender of expenditure credits",
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      "heading": "Transition from video games tax relief",
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      "path": "section/33",
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      "heading": "Special credit for visual effects",
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      "path": "section/35",
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      "parent": "part/1/crossheading/chargeable-gains"
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    {
      "path": "section/36",
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      "heading": "Anti-avoidance: collective investment scheme reconstructions",
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    {
      "path": "section/37",
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      "path": "section/38",
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      "path": "section/39",
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      "heading": "Incorporation relief: requirement to claim",
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    {
      "path": "section/40",
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      "heading": "Non-residents: cell companies",
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      "heading": "Non-residents: double taxation relief relating to collective investment vehicles",
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    {
      "path": "part/1/crossheading/nonuk-residents-etc",
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      "status": null,
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      "path": "section/42",
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      "heading": "Abolition of notional tax credit on distributions received by non-UK residents",
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      "heading": "Non-resident, and previously non-domiciled individuals",
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      "path": "section/44",
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      "heading": "Trust protections etc: minor amendments and transitional protection",
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      "path": "section/45",
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      "heading": "PAYE for treaty non-residents etc.",
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    {
      "path": "part/1/crossheading/other-international-matters",
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      "path": "section/46",
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      "number": "46",
      "heading": "Unassessed transfer pricing profits",
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      "status": null,
      "parent": "part/1/crossheading/other-international-matters"
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      "path": "section/47",
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      "path": "section/48",
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      "status": null,
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      "heading": "Permanent establishments",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/other-international-matters"
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      "heading": "Controlled foreign companies: interest on reversal of state aid recovery",
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      "status": null,
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      "type": "coming into force",
      "affected_provisions": "s. 232",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 232",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 232",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 233",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 233",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 233",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 234",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 234",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 234",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 235",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 235",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 235",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 236",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 236",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 236",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 237",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 237",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 237",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 238",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 238",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 238",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 239",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 239",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 239",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 240",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 240",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 240",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 241",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 241",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 241",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 242",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 242",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 242",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 243",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 243",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 243",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 244",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 244",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 244",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 245",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 245",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 245",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 246",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 246",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 246",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 247",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 247",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 247",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 248",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 248",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 248",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 10",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 223",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 223",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "s. 223",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 9",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 10",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 10",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 20 para. 1",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 20 para. 1",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 20 para. 1",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 1",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 1",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 1",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 2",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 2",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 2",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 3",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 3",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 3",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 4",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 4",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 4",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 5",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 5",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 5",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 6",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 6",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 6",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 7",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 7",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 7",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 8",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 8",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 8",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(d)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 9",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 21 para. 9",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
      "affecting_provisions": "reg. 4(1)(c)"
    },
    {
      "type": "modified",
      "affected_provisions": "Sch. 17 para. 6",
      "affecting": "uksi/2026/830",
      "affecting_title": "The Carbon Border Adjustment Mechanism (Transitory Provision) Regulations 2026",
      "affecting_provisions": "reg. 2(3)"
    },
    {
      "type": "modified",
      "affected_provisions": "Sch. 17 para. 7",
      "affecting": "uksi/2026/830",
      "affecting_title": "The Carbon Border Adjustment Mechanism (Transitory Provision) Regulations 2026",
      "affecting_provisions": "reg. 2(4)"
    },
    {
      "type": "modified",
      "affected_provisions": "Sch. 17 para. 2",
      "affecting": "uksi/2026/830",
      "affecting_title": "The Carbon Border Adjustment Mechanism (Transitory Provision) Regulations 2026",
      "affecting_provisions": "reg. 2(2)"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11",
    "retrieved_at": "2026-10-28T16:56:01.236065+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."
  }
}