This section has no associated Explanatory Notes
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.