SCHEDULES

SCHEDULE 22Supplies of electronic, broadcasting and telecommunication services: special accounting schemes

PART 4Commencement

23

1

The amendments made by this Schedule (except the amendments made by paragraphs 20(2), 21 and 22) have effect in relation to supplies made on or after 1 January 2015 (but see also paragraphs 24 and 25).

2

Sub-paragraph (1) does not apply in relation to—

a

the amendment made by paragraph 6(3)(b);

b

any amendment so far as it confers power to make regulations.