xmlns:atom="http://www.w3.org/2005/Atom"

2.—(1) The date of 14 May 2001 is appointed for the coming into force of the following provisions of the Act—

(2) Subject to paragraph (3), the provisions of the Act referred to in paragraph (1) shall (so far as not already brought into force) not apply in relation to the financial year beginning on 1st April 2000, or any earlier financial year.

(3) Section 105(4) shall not apply in relation to the financial year beginning on 1st April 2001, or any earlier financial year.