{
  "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/2026/807",
  "count": 185,
  "effects": [
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 225",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 241",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 239",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 4",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 229",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 230",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 233",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 235",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 242",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 244",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 10",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 228",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 20 para. 1",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 8",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 248",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 236",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 231",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 1",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 223",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 9",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 226",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 7",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 224",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 243",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 2",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 5",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 234",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 6",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 245",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 247",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 227",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 232",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 238",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 240",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 246",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 3",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 237",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 240",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 247",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 232",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 230",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 9",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 242",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 226",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 231",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 227",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 228",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 244",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 235",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 236",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 20 para. 1",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 225",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 2",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 233",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 10",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 234",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 241",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 8",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 238",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 1",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 224",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 223",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 239",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 246",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 243",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 237",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 3",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 5",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 245",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 6",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 248",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 229",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 7",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 4",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-08-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 245",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 247",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 5",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 8",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 223",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 232",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 226",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 6",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 231",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 240",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 243",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 7",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 239",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 20 para. 1",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 9",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 3",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 227",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 241",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 237",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 1",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 244",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 229",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 248",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 4",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 234",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 235",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 2",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 236",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 230",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 225",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 246",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 238",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 10",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 228",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 233",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 242",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 224",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 236",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 5",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 246",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 235",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 6",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 8",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 10",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 4",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 227",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 233",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 230",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 242",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 243",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 1",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 228",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 245",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 240",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 231",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 232",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 9",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 225",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 2",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 226",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 7",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 223",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 238",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 241",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 239",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 244",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 237",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 224",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 234",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 20 para. 1",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 247",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 248",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 229",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 3",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-02-18"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 2",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 240",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 4",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 1",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 230",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 236",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 247",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 246",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 224",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 228",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 223",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 20 para. 1",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 241",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 242",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 244",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 235",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 9",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 245",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 6",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 229",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 7",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 227",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 225",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 8",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 234",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 239",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 237",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 5",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 226",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 243",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 10",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 232",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 238",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 233",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 231",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 248",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 21 para. 3",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "affecting": {
        "id": "uksi/2026/807",
        "title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026",
        "provisions": "reg. 4(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2026-registration-of-tax-advisers-appointed-days-and-transitional-provision-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-01"
    }
  ],
  "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."
}