OpenLegislation

Paragraph 14

United Kingdom

(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.