Commencement2
1
Except as provided by paragraph (2), these Regulations come into force on 1st January 2014.
2
Paragraphs 1, 6(a) and (b), 19(a), 20(b), 22, 23 and 25(a) of Schedule 1 and paragraphs 1(b) and 2(c) of Schedule 2, come into force on 7th April 2014.