Commencement
25The amendments made by this Schedule have effect—
(a)as they apply for the purposes of stamp duty, in relation to instruments executed on or after 1 January 2024;
(b)as they apply for the purposes of stamp duty reserve tax, in relation to—
(i)agreements to transfer chargeable securities made on or after that day;
(ii)the transfer or issue of chargeable securities on or after that day.