http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/22

SCHEDULES

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

PART 4Commencement

25

1

No registration under Schedule 3B that is to be made in reliance on the amendments made by paragraph 4 may take effect before 1 January 2015.

2

A request for registration under Schedule 3B that is made before 1 October 2014 in reliance on the amendments made by paragraph 4 is to be treated for the purposes of Article 57d of Implementing Regulation (EU) No 282/2011 (as amended by Council Regulation (EU) No 967/2012) as if it were made on that date.