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History of this document
01 January 2025
Commenced
Note: Commencement of sections 3-7, 8 (in respect of the insertion of sections 22R and 22S of the Finance Act), 10-18, 21-23, 25, 28-36, 38, 39, 42, 43 and 47
31 December 2024 this version
Commenced
Note: Commencement of sections 2, 9, 19, 20, 24, 27, 37, 45 and 48-55
28 December 2024
Commenced
Note: Commencement of sections 26 and 44
28 November 2024
Commenced
Note: Commencement of section 40
01 December 2023
Commenced
Note: Commencement of section 46
01 January 2010
Commenced
Note: Commencement of sections 8 (in respect of the insertion of section 22Q of the Finance Act) and 41