Transitional and savings provisions: section 22 of the Act

5.  Despite section 22 of the Act coming into force on a date that falls within the financial year ending with 31 March 2026, paragraph 12(1)(b) and (c) of schedule 1 of the 2018 Act does not apply in relation to the period starting on 1 April 2025 and ending on the day appointed by regulation 2.