{
  "url": "https://openlegislation.uk/finance-act-2026/section-215",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-215.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/215",
  "kind": "section",
  "number": "215",
  "heading": "Commencement",
  "text": "(1) Subject to subsection (2), sections 209 to 214 have effect from the day on which this Act is passed.\n(2) The amendments made by section 214 have effect only in relation to conduct occurring on or after the day on which this Act is passed.",
  "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/section/215",
    "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."
}