The Finance Act 2024, Schedule 1 (Research and Development) (Appointed Day) Regulations 2024
These Regulations appoint the day for the purposes of commencing the amendments to the Corporation Tax Act 2009 made by Schedule 1 to the Finance Act 2024, except those made by sub-paragraphs (16) to (18) of paragraph 9 (which relate to assignments and nominations and ancillary provisions for orders and regulations). The amendments to which the appointed day applies have effect in relation to accounting periods beginning on or after 1st April 2024.