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 at IHTM04314 only apply to disposals on or after that date.