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Finance Act 2013
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9(1)Any power conferred on the Treasury under or by virtue of this Schedule to make regulations or an order comes into force on the day on which this Act is passed (and may be exercised to make provision having effect in relation to times before this Act is passed).U.K.
(2)So far as not already brought into force by virtue of sub-paragraph (1), the amendments made by this Schedule come into force in accordance with provision contained in an order made by the Treasury.
(3)An order made under sub-paragraph (2) may—
(a)provide for such amendments to be treated as having come into force on a date not earlier than 1 April 2010;
(b)make transitional provision or savings.
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