# Finance Act 2026, Paragraph 20: Commencement

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

(1) The amendments made by this Part of this Schedule have effect in relation to times on or after 6 April 2026.
(2) But for the purposes of paragraph 5(1) of Schedule A1 to IHTA 1984—
(a) paragraph (a) of that paragraph does not apply in relation to a disposal of property—
(i) to which paragraph 2 or 3(a) of that Schedule only applies as a result of the amendments made by this Part of this Schedule, and
(ii) that occurs before 6 April 2026, and
(b) paragraph (b) of that paragraph does not apply in relation to a payment of money or money's worth—
(i) in relation to a relevant loan that is only a relevant loan as a result of the amendments made by this Part of this Schedule, and
(ii) that occurs before 6 April 2026.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/12/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-12/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.