Schedules
Schedule 2Estates in administration and trusts
Part 4Commencement
14
1
The amendments made by this Schedule have effect as follows.
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.