Paragraphs 1 to 17 of this Schedule come into force on such day or days as the Treasury may by regulations appoint.

Different days may be appointed for different purposes or different areas.

The Treasury may by regulations make such transitional, transitory or saving provision as they consider appropriate in connection with the coming into force of any of those paragraphs (including provision conferring functions on the Commissioners for Her Majesty's Revenue and Customs).

The Treasury may by regulations make such amendments of any enactment F1, including Schedule 21 to FA 2021, as they consider appropriate in consequence of the coming into force of any of paragraphs 1 to 17.

A statutory instrument containing regulations under paragraph 21 is subject to annulment in pursuance of a resolution of the House of Commons.

Any power to make regulations under this Schedule is exercisable by statutory instrument.