{
  "legislation": {
    "id": "ukpga/2017/32",
    "title": "Finance (No. 2) Act 2017",
    "short_title": "Finance (No. 2) Act 2017",
    "citation": "2017 c. 32",
    "type": "ukpga",
    "date": "2017-11-16",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/finance-no-2-act-2017",
    "json_url": "https://openlegislation.uk/finance-no-2-act-2017.json"
  },
  "direction": "made_to",
  "with": "uksi/2026/356",
  "count": 2,
  "effects": [
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "s. 60(1)-(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "affecting": {
        "id": "uksi/2026/356",
        "title": "The Finance (No. 2) Act 2017, Sections 60 and 61 (Digital Reporting and Record-Keeping) (Appointed Day and Revocations) Regulations 2026",
        "provisions": "reg. 2",
        "url": "https://openlegislation.uk/finance-no-2-act-2017-sections-60-and-61-digital-reporting-and-record-keeping-appointed-day-and-revocations-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-04-01"
    },
    {
      "type": "coming into force",
      "affected": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "s. 61(2)-(5)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "affecting": {
        "id": "uksi/2026/356",
        "title": "The Finance (No. 2) Act 2017, Sections 60 and 61 (Digital Reporting and Record-Keeping) (Appointed Day and Revocations) Regulations 2026",
        "provisions": "reg. 2",
        "url": "https://openlegislation.uk/finance-no-2-act-2017-sections-60-and-61-digital-reporting-and-record-keeping-appointed-day-and-revocations-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-04-01"
    }
  ],
  "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."
}