2.—(1) Except as specified in paragraphs (2) and (3), section 120 of the Welfare Reform Act 2012 (loss of tax credits) comes into force on 6th April 2013.
(2) Subsection (2) of that section and subsection (1) of that section in so far as it relates to it come into force on 1st February 2013 only for the purpose of making regulations and orders.
(3) Subsection (4) of that section and subsection (1) of that section in so far as it relates to it come into force on 1st February 2013.