Finance (No. 2) Act 2023

120 Commencement

(1) The following provisions of this Part come into force on the day on which this Act is passed—

(a) this Chapter, and

(b) any other provision of this Part so far as it confers a power to make regulations.

(2) The other provisions of this Part (so far as not brought into force by subsection (1)) come into force on such day or days as the Commissioners may by regulations appoint.

(3) Different days may be appointed for different purposes or different areas.

(4) The Commissioners may by regulations make consequential, supplementary, incidental, transitional or saving provision in connection with the coming into force of any provision of this Part.

(5) The power to make regulations under subsection (4)—

(a) may be exercised so as to make different provision for different purposes or areas, and

(b) includes power to make provision of a kind described in section 118(3)(a) to (c).

(6) Regulations under this section are to be made by statutory instrument.