IHTM04317 - Para 20/Schedule 12/Finance Bill 2026: commencement provisions
The extension of Schedule A1 to agricultural property has effect for times on or after 6 April 2026. So, enveloped UK agricultural property and related finance which had been excluded property (IHTM04251) before then may no longer be excluded property.
However, the disposal rules set out ²¹³Ù IHTM04314 only apply to disposals on or after that date.