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.