{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-6/paragraph-28",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-6/paragraph-28.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/6/paragraph/28",
  "kind": "paragraph",
  "number": "28",
  "heading": "Commencement of Chapter",
  "text": "(1) The amendments made by this Chapter have effect in relation to transfers and grants made on or after 1 January 2026.\n(2) But they do not have effect in relation to a transfer or grant made on or after that date if the transfer or grant is made pursuant to an obligation, under a contract, that was unconditional before that date.\n(3) An obligation is “unconditional” if it may not be varied or extinguished by the exercise of a right (whether under the contract or otherwise).",
  "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/6/paragraph/28",
    "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."
}