# Finance Act 2026, Paragraph 21: Transitional and saving provision

Extent: E+W+S+N.I.

(1) The repeals and amendments made by section 88 and this Schedule do not affect—
(a) the operation on and after 1 April 2026 of any enactment repealed or amended by section 88 or this Schedule, or revoked by virtue of those repeals and amendments, as the enactment stood immediately before that date, so far as relating to accounting periods for bingo duty that end before that date;
(b) the exercise on and after 1 April 2026 of any power of the Commissioners for His Majesty’s Revenue and Customs or an officer of Revenue and Customs saved by paragraph (a).
(2) Sub-paragraph (1) does not prejudice the generality of section 16(1) of the Interpretation Act 1978.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/13/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-13/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.