{
  "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_by",
  "with": "ukpga/2005/11",
  "count": 7,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/11",
        "title": "Commissioners for Revenue and Customs Act 2005",
        "provisions": "s. 28A",
        "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005"
      },
      "affecting": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 278(1)",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-03-18"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/2005/11",
        "title": "Commissioners for Revenue and Customs Act 2005",
        "provisions": "s. 19",
        "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005"
      },
      "affecting": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 173(6)",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-03-18"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/2005/11",
        "title": "Commissioners for Revenue and Customs Act 2005",
        "provisions": "s. 19",
        "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005"
      },
      "affecting": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 169(3)",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-03-18"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/11",
        "title": "Commissioners for Revenue and Customs Act 2005",
        "provisions": "s. 18(2)(ga)",
        "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005"
      },
      "affecting": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 278(2)",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-03-18"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/2005/11",
        "title": "Commissioners for Revenue and Customs Act 2005",
        "provisions": "s. 19",
        "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005"
      },
      "affecting": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 135(4)",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-03-18"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/11",
        "title": "Commissioners for Revenue and Customs Act 2005",
        "provisions": "s. 29(3A)",
        "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005"
      },
      "affecting": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 278(3)",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-03-18"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/2005/11",
        "title": "Commissioners for Revenue and Customs Act 2005",
        "provisions": "s. 19",
        "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005"
      },
      "affecting": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 245(3)",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    }
  ],
  "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."
}