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2. They come into force on 1st April 2010 except that—
(a)Part 4 (UK registered consignors), regulation 7(1)(g) and regulation 35(c) come into force on 1st January 2011;
(b)regulation 39(1)(a), in so far as it applies to a UK registered consignor, only has effect on or after 1st January 2011;
(c)regulation 39(1)(b), in so far as it requires compliance with the procedures in Part 6 (exports of excise goods under duty suspension arrangements) or Part 8 (movements of excise goods wholly within the United Kingdom under duty suspension arrangements) only applies to movements of excise goods that start on or after 1st January 2011.
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