<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/2026/11" IdURI="http://www.legislation.gov.uk/id/ukpga/2026/11" NumberOfProvisions="968" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="2.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-05-18"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/ukpga/2026/11/section/276</dc:identifier><dc:title>Finance Act 2026</dc:title><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-05-18</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-05-18</dct:valid>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/2026/11/section/276/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/2026/11/resources" title="More Resources"/>
					
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/2026/11" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/2026/11/introduction" title="introduction"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/2026/11/body" title="body"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/2026/11/schedules" title="schedules"/>
					
										
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/2026/11/section/276/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/2026/11/section/276/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/2026/11/section/276/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/2026/11/section/276/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/2026/11/section/276/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2026/11/section/276/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/2026/11/section/276/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2026/11/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2026/11/section/276/enacted" title="enacted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2026/11/section/276/2026-03-18" title="2026-03-18"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2026/11" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2026/11/section/275" title="Provision; Section 275"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2026/11/section/275" title="Provision; Section 275"/><atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2026/11/section/277" title="Provision; Section 277"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2026/11/section/277" title="Provision; Section 277"/>
					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2026"/><ukm:Number Value="11"/><ukm:EnactmentDate Date="2026-03-18"/><ukm:ISBN Value="9780105703150"/><ukm:UnappliedEffects><ukm:UnappliedEffect RequiresApplied="true" AffectingProvisions="reg. 19" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="331" Modified="2026-04-16T18:58:46Z" Type="excluded" AffectingClass="UnitedKingdomStatutoryInstrument" URI="http://www.legislation.gov.uk/id/effect/key-5ef9ee6738743ce68dab734451989072" AffectedYear="2026" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2026/11" Row="6" EffectId="key-5ef9ee6738743ce68dab734451989072" AffectedNumber="11" AffectingYear="2026" AffectingURI="http://www.legislation.gov.uk/id/uksi/2026/331" AffectedProvisions="Pt. 15"><ukm:AffectedTitle>Finance Act 2026</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="part-15" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/part/15" err:Ref="Section missing in legislation" Missing="true">Pt. 15</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="regulation-19" URI="http://www.legislation.gov.uk/id/uksi/2026/331/regulation/19">reg. 19</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2026/331/regulation/1/3">reg. 1(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-10-01" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									 
					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2026/11/pdfs/ukpga_20260011_en.pdf" Date="2026-03-23" Size="5886690" Print="true"/></ukm:Alternatives>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="968"/>
									<ukm:BodyParagraphs Value="374"/>
									<ukm:ScheduleParagraphs Value="594"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="1"/>
								</ukm:Statistics>
				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2026/11/body" IdURI="http://www.legislation.gov.uk/id/ukpga/2026/11/body" NumberOfProvisions="374" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-05-18"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2026/11/part/8" IdURI="http://www.legislation.gov.uk/id/ukpga/2026/11/part/8" NumberOfProvisions="38" id="part-8" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-03-18"><Number>Part 8</Number><Title>Miscellaneous and final</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2026/11/part/8/crossheading/cryptoasset-reporting-framework" IdURI="http://www.legislation.gov.uk/id/ukpga/2026/11/part/8/crossheading/cryptoasset-reporting-framework" NumberOfProvisions="2" RestrictStartDate="2026-03-18" id="part-8-crossheading-cryptoasset-reporting-framework" RestrictExtent="E+W+S+N.I."><Title>Cryptoasset reporting framework</Title><P1group RestrictStartDate="2026-03-18" RestrictExtent="E+W+S+N.I."><Title>International cryptoasset reporting framework: connected matters</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2026/11/section/276" IdURI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/276" id="section-276"><Pnumber>276</Pnumber><P1para><Text>The reference in section 349 of F(No. 2)A 2023 (international arrangements for exchanging information) to making regulations in connection with international tax compliance arrangements includes, in the case of any provision of the OECD Crypto-Asset Reporting Framework, published in 2022, such regulations making provision which—</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2026/11/section/276/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/276/a" id="section-276-a"><Pnumber>a</Pnumber><P3para><Text>is similar or connected to regulations under that section giving effect to the provision of the Framework, and</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2026/11/section/276/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/276/b" id="section-276-b"><Pnumber>b</Pnumber><P3para><Text>is for cases to which the provision of the Framework does not apply.</Text></P3para></P3></P1para></P1></P1group></Pblock></Part></Body></Primary></Legislation>