{
  "legislation": {
    "id": "ukpga/2026/26",
    "title": "Taxation (Energy and Vehicles) Act 2026",
    "short_title": "Taxation (Energy and Vehicles) Act 2026",
    "citation": "2026 c. 26",
    "type": "ukpga",
    "date": "2026-07-15",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/taxation-energy-and-vehicles-act-2026",
    "json_url": "https://openlegislation.uk/taxation-energy-and-vehicles-act-2026.json"
  },
  "direction": "made_by",
  "with": "ukpga/2005/5",
  "count": 2,
  "effects": [
    {
      "type": "sum substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 94F(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2026/26",
        "title": "Taxation (Energy and Vehicles) Act 2026",
        "provisions": "s. 2(1)(b)(3)",
        "url": "https://openlegislation.uk/taxation-energy-and-vehicles-act-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-15"
    },
    {
      "type": "sum substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 94F(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2026/26",
        "title": "Taxation (Energy and Vehicles) Act 2026",
        "provisions": "s. 2(2)(3)",
        "url": "https://openlegislation.uk/taxation-energy-and-vehicles-act-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-15"
    }
  ],
  "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."
}