Part 4 Commencement
Finance Act 2022 (2022 c 3) | Legislation

Part 4 Commencement

61

(1)     Subject to sub-paragraph (3), the amendments made by Parts 1 to 3 of this Schedule have effect for the tax year 2024–25 and subsequent tax years.

(2)     The amendments of section 70 of ITA 2007

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