# Finance Act 2026, Section 219: Commencement

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

The amendments made by sections 216 and 218 do not have effect in relation to a penalty for which proceedings have been commenced under section 100C TMA or paragraph 45 of Schedule 17 to F(No.2)A 2017 before sections 216 and 218 come into force.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/219 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-219
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.