Paragraph 12 Commencement: Parts 1 to 3
United Kingdom
(1)
The amendments made by Part 1 have effect for the purposes of income tax in relation to the tax year 2025-26 and subsequent tax years.
(2)
The amendments made by Part 2 have effect for the purposes of corporation tax in relation to accounting periods beginning on or after 1 April 2025.
(3)
The amendments made by Part 3 have effect—
(a)
for the purposes of corporation tax, in relation to accounting periods beginning on or after 1 April 2025, and
(b)
for the purposes of income tax, in relation to periods of account beginning on or after 6 April 2025.