# Finance Act 2026, Paragraph 5: Commencement

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

The amendments made by this Schedule have effect for the tax year 2025-26 and subsequent tax years.

---
Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/10/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-10/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.