14(1)The amendments made by this Schedule have effect as follows.U.K.
(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.