Finance Act 2014

This section has no associated Explanatory Notes

10(1)The amendments made by this Part are treated as having come into force on 1 April 2014 and have effect as follows.U.K.

(2)In relation to supplies of gas or electricity, they have effect in relation to gas or electricity actually supplied on or after 1 April 2014.

(3)In relation to any other supplies, they have effect in relation to supplies treated as taking place on or after 1 April 2014.