Finance Act 2024 (c. 3)

Schedules

Schedule 1 U.K. Research and development

Part 3 U.K. Commencement and transitional and transitory provision

General commencement of Parts 1 and 2 U.K.

16 (1) The amendments made by this Schedule, except those made by sub-paragraphs (16) to (18) of paragraph 9, have effect in relation to accounting periods beginning on or after the appointed day.

(2) In this Part, the “appointed day” is a day appointed by the Treasury in regulations.