Paragraph 23

United Kingdom

(1)

The amendments made by paragraphs 19 (2), 20 (2), (3) and (6), 21 (2) and 22 (2) have effect for the tax year 2026-27 and subsequent tax years in relation to payments made by companies, whenever made.

(2)

The amendments made by paragraphs 19 (3) to (5), 20 (4) to (5), 21 (3) to (5) and 22 (3) to (6) have effect for the tax year 2026-27 and subsequent tax years in relation to—

(a)

dividends, or other distributions, whenever made,

(b)

relevant stock dividend income, whenever it is treated as having arose, and

(c)

relevant investment income, whenever it arose.