35.The Act came into force on Royal Assent but applies in relation to transactions with an effective date that is, or is after, 4 December 2014. As a result of the resolutions passed by the House of Commons under the Provisional Collection of Taxes Act 1968, the Act’s provisions have effectively been in force since the afternoon of 3 December 2014.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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