{
  "legislation": {
    "id": "ukpga/2026/11",
    "title": "Finance Act 2026",
    "short_title": "Finance Act 2026",
    "citation": "2026 c. 11",
    "type": "ukpga",
    "date": "2026-03-18",
    "revised": true,
    "unapplied_effects": 118,
    "url": "https://openlegislation.uk/finance-act-2026",
    "json_url": "https://openlegislation.uk/finance-act-2026.json"
  },
  "direction": "made_to",
  "with": "uksi/2026/331",
  "count": 4,
  "effects": [
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 117(4)",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/331",
        "title": "The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026",
        "provisions": "reg. 2(a)",
        "url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 120(1)",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/331",
        "title": "The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026",
        "provisions": "reg. 2(b)",
        "url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-04-01"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Pt. 4",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/331",
        "title": "The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026",
        "provisions": "reg. 19",
        "url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-10-01"
    },
    {
      "type": "excluded",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 129(1)",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/331",
        "title": "The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026",
        "provisions": "reg. 39",
        "url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-10-01"
    }
  ],
  "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."
}