Commentary on Sections Section 21: Commencement and transitional provision
114.Section 21 provides for commencement and transitional provisions.
115.Subsection (1) provides that the provisions of the Act come into effect from 6 April 2013, except the following provisions which will commence on the date of Royal Assent:
	provisions that allow regulations or an order to be made, under subsection (2). Early commencement will allow regulations to be made in time for the start of the scheme on 6 April 2013;
	the general provisions in sections 16 to 22 of the Act, under subsection (3).
116.Subsections (4) and (5) ensure that Gift Aid exemption claims made before 6 April 2013, and penalties imposed in relation to Gift Aid exemption claims before that date, will be taken into account for the purposes of determining whether a charity or CASC is eligible for the scheme under section 2 from 6 April 2013. For this purpose, references in the Act to currently applicable legislation include references to the legislation replaced by it.
117.Subsection (6) makes provision for the Treasury to make other transitional provisions by order.