Finance Act 2022 (c. 3)

SCHEDULES

SCHEDULE 5 U.K. Insurance contracts: change in accounting standards

PART 2 U.K. Amendments in connection with IFRS 17

4 U.K. This Part comes into force on such day as the Treasury may by regulations appoint (and different days may be appointed for different purposes).

Commencement Information

I1 Sch. 5 para. 4 not in force at Royal Assent, see Sch. 5 para. 4

I2 Sch. 5 para. 4 in force at 1.1.2023 with effect in relation to accounting periods of companies beginning on or after 1.1.2023 by S.I. 2022/1164, reg. 2(1)