Commissioners for Revenue and Customs Act 2005 section 53

Commencement

Section 53 sets out how and when the Commissioners for Revenue and Customs Act 2005 comes into force, giving the Treasury the power to determine commencement dates by order.

• The Act does not come into force automatically on a fixed date; instead, it comes into force in accordance with orders made by the Treasury.
• A Treasury commencement order may bring the entire Act into force at once, or may apply only to specified provisions or purposes, allowing a phased introduction.
• The order may include transitional, consequential, or incidental provisions, as well as savings, to manage the changeover smoothly.
• Any such commencement order must be made by statutory instrument, ensuring it is formally published and subject to parliamentary procedures.