30.The Act came into force by the Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005 No. 1126 (C.51). All sections except those listed below were brought into force from 7 April 2005. Sections 5 to 8, 16 and Schedule 2 Part 1, 35, 36, 50 and Schedule 4, 52 and 54 come into force on 18 April 2005 – the launch day of HMRC and RCPO. This enabled preparation for launch of the new departments to commence straight after Royal Assent.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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