# Finance Act 2024, Paragraph 16: General commencement

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

(1) No election under section 1179B(1) of CTA 2009 may be made in a company tax return for an accounting period ending before 1 January 2024.
(2) The amendments made by Parts 3 and 4 of this Schedule have effect in relation to accounting periods beginning on or after 1 April 2027.

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/2/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-2/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.