Section 6 CommencementI1 England and Wales (1) The amendments made by sections 1 to 4 have effect in respect of financial years beginning on or after 1 April 2026. (2) The amendments made by section 5 have effect in respect of financial years beginning on or after 1 April 2025. Annotations Commencement I1 S. 6 in force at Royal Assent ← Section 5 Section 6 Section 7 →