Question · Enacted or substantively enacted rates

Saltiere operates in a jurisdiction where, according to the case data, the rates announced by the government when presenting the budget are binding in practice: the parliamentary vote, held several months later, has never changed an announced rate. On 15 November 20X5, the government announces a rate cut from 28% to 24% from 20X6. Which rate does Saltiere use at 31 December 20X5 for its differences reversing from 20X6?