198 Commencement and effect
Finance Act 2014 (2014 c 26) | Legislation

198  Commencement and effect

(1)     This Part (except sections 164(2), 173 and 196 and Schedule 28) comes into force on the day on which this Act is passed.

(2)     The following provisions come into force on 1 December 2014—

(a)     section 164(2),

(b)     section 173, and

(c)     paragraphs 1 to

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