{
  "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-53",
  "json_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-53.json",
  "legislation": "ukpga/2005/11",
  "legislation_title": "Commissioners for Revenue and Customs Act 2005",
  "legislation_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005",
  "path": "section/53",
  "kind": "section",
  "number": "53",
  "heading": "Commencement",
  "text": "(1) This Act shall come into force in accordance with provision made by order of the Treasury.\n(2) An order under subsection (1)—\n(a) may make provision generally or only in relation to specified provisions or purposes,\n(b) may include transitional, consequential or incidental provision or savings, and\n(c) shall be made by statutory instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 53 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/11/section/53",
    "retrieved_at": "2026-10-29T09:16:15.638584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}