# Finance (No. 2) Act 2023, Paragraph 14

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

(1) The amendments made by this Schedule have effect as follows.
(2) In Part 1—
(a) the amendments made by Chapter 1 have effect in relation to the tax year 2023-24 and subsequent tax years;
(b) the amendments made by Chapter 2 have effect in relation to accounting periods beginning on or after 1 April 2023.
(3) In Part 2—
(a) the amendments made by Chapter 1 have effect in relation to the tax year 2024-25 and subsequent tax years;
(b) the amendments made by Chapter 2 have effect in relation to accounting periods beginning on or after 1 April 2024;
(4) The amendments made by Part 3 have effect in relation to the tax year 2024-25 and subsequent tax years.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/2/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-2/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.