Regulation 17 Commencement

for paragraphs (3) and (4), substitute—

“(3)

Regulations 3 and 4 and Schedules 1 and 2 come into force on such day as the Treasury may by regulations appoint.”;

after paragraph (5), insert—

“(6)

Regulations made by the Treasury under paragraph (3) may make different provision for different purposes.

(7)

The power to make regulations under paragraph (3) is exercisable by statutory instrument.”.