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"POKEMON GOLD AND SILVER TIME CHANGER. In Gold and Silver, you can access a special screen by holding Down, Select and B simultaneously at the title screen. You will reach a prompt for a password that can be used to reset the clock function." - Psypokes
Alternatively if you mean start a new game just click start a new game C: Up + B + Select will hard remove all your data though soooooo don't do that unless you really want to start again.