# Finance Act 2018, Paragraph 14


Regulations under paragraph 13—
(a) may make different provision for different purposes;
(b) may provide for any of those amendments to come into force on or by reference to a day that is—
(i) earlier than the day on which the regulations are made, but
(ii) not earlier than the day on which this Act is passed.

---
Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/5/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-5/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.