Finance (No. 2) Act 2023 (c. 30)

Schedules

Schedule 1 U.K. Relief for research and development

Part 5 U.K. Commencement

19 U.K. The amendment made by paragraph 13 of this Schedule has effect in relation to claims made on or after 1 August 2023.

20 U.K. The amendments made by the remaining provisions of this Schedule have effect in relation to accounting periods beginning on or after 1 April 2023.