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2.—(1) This regulation applies to subsections (1) to (4) of section 179 of the Finance Act 2016.
(2) Except as provided by paragraph (3), the day appointed for the coming into force of the amendments made by subsections (1) to (4) of that section is 6th December 2016.
(3) The day appointed for the coming into force of the amendment made by subsection (1) of that section to insert section 8L(1) into the Tobacco Products Duty Act 1979(1) is 1st April 2017.
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