SCHEDULES
SCHEDULE 12Carbon emissions tax
Commencement and transitional provision
8
1
Section 79 (commencement and transitional provision) is amended in accordance with this paragraph.
2
For subsection (1) substitute—
1
This Part comes into force—
a
for the purposes of making regulations under section 70, 73, 75 or 76, on the day after the day on which paragraphs 1 to 8 of Schedule 12 to FA 2020 come into force, and
b
for all other purposes, on such day as the Commissioners may by regulations appoint.
3
Omit subsections (3) to (5).