Paragraph 21 Commencement
United Kingdom
(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.
United Kingdom
The amendments made by this Part of this Schedule have effect for the tax year 2025-26 and subsequent tax years.
Sub-paragraph (1) does not apply to the modifications made by paragraphs 14 and 18.