27Special introductory provision
(1)The chargeable period of a BRS must not begin before 1 April 2010.
(2)A levying authority may impose a BRS for the purpose of raising money for expenditure on a project beginning before the commencement of section 1 only if—
(a)the levying authority’s area is in England, and
(b)the chargeable period of the BRS begins on or before 1 April 2012.
(3)Any guidance given by the Secretary of State in anticipation of the passing of this Act or the commencement of a provision of this Act (“pre-commencement guidance”) may be relied on—
(a)for the purpose of imposing a BRS in reliance on subsection (2), and
(b)in the case of a BRS imposed in reliance on that subsection.
(4)Pre-commencement guidance is to be treated as given by the Secretary of State under section 26.
(5)Anything done in anticipation of the passing of this Act or the commencement of a provision of this Act is, in so far as it is done in reliance on and in accordance with pre-commencement guidance, to be treated as done in accordance with this Act.
(6)Sections 3(1)(b), 7(1) and 10(7) do not apply to a BRS that the Greater London Authority proposes to impose, or imposes, in reliance on subsection (2) if the chargeable period of the BRS begins on or before 1 April 2011.
(7)The Secretary of State may by regulations make other provision about—
(a)the exercise by the Greater London Authority of the power to impose a BRS in reliance on subsection (2);
(b)the operation of this Act in relation to a BRS imposed by the Authority in reliance on that subsection.
(8)The regulations may, in particular—
(a)confer or impose a function (which may include the exercise of a discretion) on the Greater London Authority, a lower-tier authority in relation to it or a functional body;
(b)disapply a provision of this Act;
(c)apply a provision of this Act with modifications.