{
  "url": "https://openlegislation.uk/small-charitable-donations-and-childcare-payments-act-2017/section-7",
  "json_url": "https://openlegislation.uk/small-charitable-donations-and-childcare-payments-act-2017/section-7.json",
  "legislation": "ukpga/2017/1",
  "legislation_title": "Small Charitable Donations and Childcare Payments Act 2017",
  "legislation_url": "https://openlegislation.uk/small-charitable-donations-and-childcare-payments-act-2017",
  "path": "section/7",
  "kind": "section",
  "number": "7",
  "heading": "Commencement",
  "text": "(1) The amendments made by sections 1 to 4 have effect for the tax year 2017-18 and subsequent tax years (but see section 8).\n(2) “Tax year” means a year beginning on 6 April and ending on the following 5 April.\n(3) Section 5 comes into force at the end of the period of two months beginning with the day on which this Act is passed.\n(4) Sections 6 to 9 come into force on the day on which this Act is passed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/1/section/7",
    "retrieved_at": "2026-10-29T09:05:54.406019+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."
}