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Finance Act 2024

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Changes over time for: Paragraph 16

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There are currently no known outstanding effects for the Finance Act 2024, Paragraph 16. Help about Changes to Legislation

General commencementU.K.

16(1)No election under section 1179B(1) of CTA 2009 may be made in a company tax return for an accounting period ending before 1 January 2024.

(2)The amendments made by Parts 3 and 4 of this Schedule have effect in relation to accounting periods beginning on or after 1 April 2027.

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