Part 5 Commencement and transitional provision

United Kingdom

1. 12Commencement: Parts 1 to 3
2. 13Commencement: Part 4
3. 14Anti-forestalling: disposals under unconditional contracts
4. 15Corporation tax: accounting periods straddling 1 April 2025
5. 16Carry-forward of losses: income tax
6. 17Carry-forward of losses: corporation tax
7. 18Plant and machinery allowances
8. 19Business asset disposal relief: disposals relating to pre-commencement businesses
9. 20Post-commencement disposals by companies with substantial shareholding