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2.—(1) Subject to paragraph (2), and so far as not already brought into force by section 59(1)(a) of the Finance (No. 2) Act 2017, Part 3 of that Act comes into force on 1st April 2019.
(2) The amendments made by section 56 of the Finance (No. 2) Act 2017(1) come into force on 1st April 2018.
Section 56 of the Finance (No. 2) Act 2017 amends section 13A(2) (customs and excise reviews and appeals relevant decisions) of, and Schedule 5 (decisions subject to review and appeal) to, the Finance Act 1994 (c. 9).
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