# Finance Act 2025, Paragraph 12: Commencement: Parts 1 to 3

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

(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.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/5/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-5/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.