Paragraph 70 Commencement

The amendments made by paragraphs 1 to 53, 55 to 64 and 67 to 69 have effect for the tax year 2025-26 and subsequent tax years.

The amendment made by paragraph 54 to section 62 of TCGA 1992 (death: general provisions) has effect in relation to deaths occurring on or after 6 April 2025.

The amendments made by paragraphs 65 and 66 to sections 279A and 279C of TCGA 1992 (deferred unascertainable consideration: election for treatment of loss) have effect in relation to disposals made on or after 6 April 2025 of rights to which section 279A of that Act applies.