art 2 Application
(1) The amendments made by article 3(2) and the new section 66(2BBA) of the Act inserted by article 3(3) apply in relation to an assessment day that falls on or after 1 April 2026. (2) The new section 66(2BBB) of the Act inserted by article 3(3) applies in relation to an assessment day that falls on or after 1 April 2026 in relation to lettings on or after 1 April 2026. (3) In this article, “ assessment day ” means the day in relation to which the question referred to in section 66(2BB) of the Act is being considered.