Section 156 | Commencement.

(1)Except as otherwise provided by this Part of this Act, this Act shall come into force in relation to tax for the year 1979-80 and subsequent years of assessment, and tax for other chargeable periods beginning after 5th April 1979.

(2)The following provisions of this Act, that is—

(a)so much of any provision of this Act as authorises the making of any order or other instrument,

(b)except where the tax concerned is all tax for chargeable periods to which this Act does not apply, so much of any provision of this Act as confers any power or imposes any duty the exercise or performance of which operates or may operate in relation to tax for more than one chargeable period,

shall come into force for all purposes on 6th April 1979 to the exclusion of the corresponding enactments repealed by this Act.