SCHEDULES
F1SCHEDULE 3BSupply of electronic services in member States: special accounting scheme
Part 1Registration
Date on which registration takes effect
5
(1)
Where a person is registered under this Schedule, his registration takes effect—
(a)
on the date on which his registration request is made, or
(b)
on such earlier or later date as may be agreed between him and the Commissioners.
(2)
For the purposes of sub-paragraph (1) above—
(a)
no registration is to take effect before 1st July 2003, and
(b)
registration requests made before that date are to be treated as if they were made on that date.