# Finance Act 2025, Paragraph 70: Commencement

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

(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.
(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.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/12/paragraph/70 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-12/paragraph-70
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.