Schedule 8, Part 2, paragraph 20(4)

In Schedule 1— in the definition of “Commencement”, the references to an enactment do not include any retained direct EU legislation other than— any such legislation to which subsection (1) applies, or any instrument made on or after exit day under any retained direct EU legislation, and in the definitions of “The Corporation Tax Acts” and “The Income Tax Acts”, the references to an enactment do not include any retained direct EU legislation.

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Source: legislation.gov.uk · retrieved 2026-07-30