Paragraph 25 Commencement
United Kingdom
The amendments made by this Schedule have effect—
(a)
as they apply for the purposes of stamp duty, in relation to instruments executed on or after 1 January 2024;
(b)
as they apply for the purposes of stamp duty reserve tax, in relation to—
(i)
agreements to transfer chargeable securities made on or after that day;
(ii)
the transfer or issue of chargeable securities on or after that day.