29.Section 3 makes provision for commencement. It specifies that the provisions of the Act come into force the day it is passed and provides that the new liability and zero rate apply from the financial year beginning 1st April 2008 and for all subsequent years. However, the power to make regulations under new section 66A of the 1988 Act may be exercised so that the regulations apply in the financial year beginning 1st April 2007.
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