120. The regulations and rules made under this act come into force on the date of their publication in the Gazette officielle du Québec or on any later date fixed therein. However, the regulations concerning sections 34, 53, 54 and 57 may, once published and if they so provide, apply to a date preceding their publication, but not earlier than the current year; no such regulation may, however, apply to a date preceding 1 January 1979.