{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-2/paragraph-14",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-2/paragraph-14.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "schedule/2/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "(1) The amendments made by this Schedule have effect as follows.\n(2) In Part 1—\n(a) the amendments made by Chapter 1 have effect in relation to the tax year 2023-24 and subsequent tax years;\n(b) the amendments made by Chapter 2 have effect in relation to accounting periods beginning on or after 1 April 2023.\n(3) In Part 2—\n(a) the amendments made by Chapter 1 have effect in relation to the tax year 2024-25 and subsequent tax years;\n(b) the amendments made by Chapter 2 have effect in relation to accounting periods beginning on or after 1 April 2024;\n(4) The amendments made by Part 3 have effect in relation to the tax year 2024-25 and subsequent tax years.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/schedule/2/paragraph/14",
    "retrieved_at": "2026-10-29T08:52:11.242356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}