# Finance Act 2026, Section 107: Sections 105 and 106: commencement

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

(1) The following come into force on the day on which this Act is passed—
(a) this section;
(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.
(2) The following come into force on 1 April 2027—
(a) section 105, so far as not brought into force by subsection (1)(b);
(b) section 106.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/107 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-107
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.