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Citation, commencement and effect
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1.—(1) These Regulations may be cited as the Postal Services Act 2011 (Taxation) Regulations 2012 and come into force immediately after the coming into force of both—
(a)the first order made under section 17(2) (transfer of qualifying accrued rights to new public scheme) of the Act by virtue of an order made under section 25(4) and (5) of the Act (“the specified day order”); and
(b)the first order made under section 21(1) (transfer of assets of the RMPP) of the Act by virtue of the specified day order.
(2) Regulation 3 has effect in relation to the accounting period which begins on or before and ends on or after the date on which the first order made under section 17(2) of the Act comes into force by virtue of the specified day order, and subsequent accounting periods.
(3) Regulations 4 and 5 have effect in relation to accounting periods beginning on or after the date on which the first order made under section 17(2) of the Act comes into force by virtue of the specified day order.
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