{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-12/paragraph-70",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-12/paragraph-70.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/12/paragraph/70",
  "kind": "paragraph",
  "number": "70",
  "heading": "Commencement",
  "text": "(1) 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.\n(2) 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.\n(3) 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/8/schedule/12/paragraph/70",
    "retrieved_at": "2026-10-29T08:47:01.939707+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}