ACCA Applied Skills · Taxation (UK) · Principal sources of revenue law and practice
On what date did the Finance Act 2025, which is examined in TX-UK from June 2026 to June 2027, receive Royal Assent?
The Finance Act 2025 received Royal Assent on 20 March 2025. ACCA states this in its examinable documents, and that Act is the one examined in TX-UK exams from June 2026 to March 2027 and in June 2027.
- A20 March 2025Correct
- B1 June 2025
- C6 April 2025
- D31 March 2026
Explanation
The ACCA examinable documents state that the Finance Act 2025 received Royal Assent on 20 March 2025. The other dates are tax-year or exam-period dates, not the date of Royal Assent.
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