Section 222 | Commencement

(1)Subject to subsection (2), the amendments made by sections 220 and 221 have effect from 6 April 2026.

(2)The amendments made by section 220(3)(d)(ii) and 220(3)(e)have effect in relation to a determination under section 66(3) of FA 2004 if the determination is made by reference to behaviour occurring on or after 6 April 2026.