{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-12/paragraph-20",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-12/paragraph-20.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/12/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": "Commencement",
  "text": "(1) The amendments made by this Part of this Schedule have effect in relation to times on or after 6 April 2026.\n(2) But for the purposes of paragraph 5(1) of Schedule A1 to IHTA 1984—\n(a) paragraph (a) of that paragraph does not apply in relation to a disposal of property—\n(i) to which paragraph 2 or 3(a) of that Schedule only applies as a result of the amendments made by this Part of this Schedule, and\n(ii) that occurs before 6 April 2026, and\n(b) paragraph (b) of that paragraph does not apply in relation to a payment of money or money's worth—\n(i) in relation to a relevant loan that is only a relevant loan as a result of the amendments made by this Part of this Schedule, and\n(ii) that occurs before 6 April 2026.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/schedule/12/paragraph/20",
    "retrieved_at": "2026-10-29T08:42:24.914774+00:00"
  },
  "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."
}