# Finance Act 2026, Section 222: Commencement

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

(1) Subject to subsection (2), the amendments made by sections 220 and 221 have effect from 6 April 2026.
(2) The amendments made by section 220(3)(d)(ii) and 220(3)(e)have effect in relation to a determination under section 66(3) of FA 2004 if the determination is made by reference to behaviour occurring on or after 6 April 2026.

---
Source: https://www.legislation.gov.uk/ukpga/2026/11/section/222 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-222
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.