# Finance Act 2025, Paragraph 21: Commencement

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

(1) The amendments made by this Part of this Schedule have effect for the tax year 2025-26 and subsequent tax years.
(2) Sub-paragraph (1) does not apply to the modifications made by paragraphs 14 and 18.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/10/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-10/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.