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.