Commentary on Sections Income Tax (Earnings and Pensions) Act 2003 Section 93: Transitional
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.