# Finance Act 2025, Paragraph 1: Introductory

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

This Part of this Schedule applies for the purpose of determining how the provisions of TCGA 1992 mentioned below are to apply for the tax year 2024-25 for the purposes of the amendments made by section 7 and Schedule 1.

---
Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/2/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-2/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

