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).