extent U.K. + Final provisionsU.K.

6extent U.K. + CommencementU.K.

section 6 1 + (1)The amendments made by sections 1 to 4 have effect in respect of financial years beginning on or after 1 April 2026.

section 6 2 + (2)The amendments made by section 5 have effect in respect of financial years beginning on or after 1 April 2025.