# Finance Act 2026, Section 71: Commencement of sections 66 to 70

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

The amendments made by sections 66 to 70 apply in relation to deaths, and (so far as relevant) to other transfers of value within the meaning of IHTA 1984, occurring on or after 6 April 2027.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/71 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-71
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.