NOTE AS TO EARLIER COMMENCEMENT REGULATIONS
(This note is not part of the Regulations)
The following provisions of the Finance Act 2017 have been brought into force by commencement regulation made before the date of the Regulations.
Provision	Date of Commencement	S.I.No.
Part 2 (for the purpose of making regulations under that Part)	13.1.2018	2018/32
		