Section 198 — Finance Act 2014: Commencement and effect

Commencement and effect 198 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 27 and 31 of Schedule 28 (and section 196 so far as relating to those paragraphs).

3 Paragraphs 28 to 30 of Schedule 28 (and section 196 so far as relating to those paragraphs) come into force on such day as the Treasury may by order made by statutory instrument appoint.

4 An order under subsection (3)—

a may commence a provision generally or only for specified purposes, and b may appoint different days for different provisions or for different purposes.

5 Sections 125 to 182 have effect for the purposes of accounting periods beginning on or after 1 December 2014, and—

a the charges under sections 127(1), 129(1), 130(1), 135(1) and 144(1) are on bets made on or after that date, b the charge under section 141(2) is in respect of bets determined on or after that date, and c the charge under section 155(1) is on games of chance that begin to be played on or after that date.