{
  "url": "https://openlegislation.uk/finance-act-2026/section-107",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-107.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/107",
  "kind": "section",
  "number": "107",
  "heading": "Sections 105 and 106: commencement",
  "text": "(1) The following come into force on the day on which this Act is passed—\n(a) this section;\n(b) any provision of, or amendment made by, section 105 so far as it confers a power to make regulations or relates to the exercise of such a power.\n(2) The following come into force on 1 April 2027—\n(a) section 105, so far as not brought into force by subsection (1)(b);\n(b) section 106.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 107 in force at Royal Assent, see s. 107(1)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/section/107",
    "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."
}