There are currently no known outstanding effects for the Finance (No. 2) Act 2023, Paragraph 14.
14(1)The amendments made by this Schedule have effect as follows.U.K.
(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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