# Finance Act 2024, Paragraph 25: Commencement

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/11/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-11/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.