448.Section 93 provides for transitional arrangements for the coming into force of Part 4 of the Act.
449.Subsection (1) provides a general power allowing the Secretary of State to make transitional arrangements through regulations such as he considers necessary or expedient. Subsection (2) gives effect to Schedule 10.
Commentary on Sections Income Tax (Earnings and Pensions) Act 2003 Section 93: Transitional