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<h1>Transitional cut off for tax provisions: post cut off receipts for specified services excluded from earlier provisions.</h1> Amendments to the Finance Act, 2016 establish a transitional cut off at 1 April 2025: one provision is limited to apply only before that date, and a new sub section provides that the section dealing with specified services shall not apply to consideration for specified services received or receivable on or after 1 April 2025.