1. These Regulations may be cited as the Finance (No. 2) Act 2017, Part 3 (Appointed Days) Regulations 2018.
2.—(1) Subject to paragraph (2), and so far as not already brought into force by section 59(1)(a) of the Finance (No. 2) Act 2017, Part 3 of that Act comes into force on 1st April 2019.
(2) The amendments made by section 56 of the Finance (No. 2) Act 2017(1) come into force on 1st April 2018.
Penny Ciniewicz
Justin Holliday
Two of the Commissioners for Her Majesty’s Revenue and Customs
5th March 2018