Section 28: Short title, commencement and extent
246.This section sets out which provisions come into force on:
the passing of the Act, so that secondary legislation under powers conferred by the Act may be made before the day appointed for the operational transfer;
an appointed day.
247.The Act provides for multiple appointed days. The intention is that both the operational transfer and the policy transfer will occur on 1 April 1999.
248.The commencement order or orders may contain transitional provisions.
249.Since this Act principally amends legislation only extending to Great Britain, its territorial coverage is mostly limited to Great Britain. Exceptions primarily relate to amendments to United Kingdom-wide tax law.