Final provisions

I119Commencement and application

1

The following provisions come into force on the day on which this Act is passed—

a

sections 1 to 6, 9, 14, 15(3)(b) and (c)(i), 16, 17(1)(a) and (2) to (10), 18, and 20,

b

this section, and

2

The amendments made by the following provisions have effect in relation to financial years beginning on or after 1 April 2024—

a

sections 1 to 3, and

3

Sections 7 and 11 come into force at the end of the period of two months beginning with the day on which this Act is passed.

4

The following provisions come into force in accordance with provision contained in regulations made by the appropriate national authority—

a

sections 10, 12 and 13(2), (4) and (6) (and section 13(1) so far as relating to those subsections), and

b

paragraphs 39(a), 46, 49(c) and (d), 50 and 53(a) of Part 4 of the Schedule (and section 17(1)(d) and paragraph 40 of the Schedule so far as relating to those paragraphs).

5

Section 15(3)(a), (c)(ii), (d) and (4) (and section 15(1) so far as relating to those subsections) come into force in accordance with provision contained in regulations by the Welsh Ministers.

6

The remaining provisions of this Act come into force in accordance with provision contained in regulations made by the Secretary of State.

7

The appropriate national authority may by regulations make transitional, transitory or saving provision in connection with the coming into force of any provision of this Act.

8

The power to make regulations under subsection (7) includes power to make different provision for different purposes.

9

A power to make regulations under this section is exercisable by statutory instrument.

10

In this section—

  • “the appropriate national authority” means—

    1. a

      in relation to England, the Secretary of State;

    2. b

      in relation to Wales, the Welsh Ministers;

  • “financial year” means a period of 12 months beginning with 1 April.