Finance Act 2026

Sch. 21 para. 7 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

Sch. 21 para. 8 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

Sch. 21 para. 9 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

Sch. 21 para. 10 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

Sch. 20 para. 1(1)(ca) inserted (17.8.2026) by The Finance Act 2026 (Registration of Tax Advisers) (Exceptions) Regulations 2026 (S.I. 2026/815), regs. 1, 2(a)

Sch. 20 para. 1(1)(ea)(eb) inserted (17.8.2026) by The Finance Act 2026 (Registration of Tax Advisers) (Exceptions) Regulations 2026 (S.I. 2026/815), regs. 1, 2(b)

Words in Sch. 20 para. 1(2) inserted (17.8.2026) by The Finance Act 2026 (Registration of Tax Advisers) (Exceptions) Regulations 2026 (S.I. 2026/815), regs. 1, 2(c)

S. 245 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 223 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 224 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 225 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 226 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 227 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 228 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 229 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 230 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 231 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 232 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 233 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 234 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 235 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 236 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 237 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 238 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 239 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 240 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 241 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 242 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 243 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 244 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 246 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 247 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

S. 248 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Sch. 20 para. 1 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Sch. 21 para. 1 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Sch. 21 para. 2 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Sch. 21 para. 3 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Sch. 21 para. 4 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Sch. 21 para. 5 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Sch. 21 para. 6 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Sch. 21 para. 7 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Sch. 21 para. 8 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Sch. 21 para. 9 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Sch. 21 para. 10 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Sch. 2 para. 2 in force at 16.9.2026 for the tax year 2027-28 and subsequent tax years by S.I. 2026/1023, reg. 2

S. 8 in force at 16.9.2026 for the tax year 2027-28 and subsequent tax years by S.I. 2026/1023, reg. 2

Sch. 2 para. 1 in force at 16.9.2026 for the tax year 2027-28 and subsequent tax years by S.I. 2026/1023, reg. 2

Sch. 2 para. 4 in force at 16.9.2026 for the tax year 2027-28 and subsequent tax years by S.I. 2026/1023, reg. 2

Sch. 2 para. 5 in force at 16.9.2026 for the tax year 2027-28 and subsequent tax years by S.I. 2026/1023, reg. 2

Sch. 2 para. 6 in force at 16.9.2026 for the tax year 2027-28 and subsequent tax years by S.I. 2026/1023, reg. 2

Sch. 2 para. 3 in force at 16.9.2026 for the tax year 2027-28 and subsequent tax years by S.I. 2026/1023, reg. 2

S. 115 in force at 1.10.2026, see s. 141(1)

Pt. 4 modified (1.10.2026) by The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331), regs. 1(3), 19

S. 129(1) excluded (1.10.2026) by The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331), regs. 1(3), 39