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8(1)The amendment made by paragraph 6 is to be treated as coming into force on 11 December 2012 and has effect in relation to—U.K.
(a)supplies of goods on or after the commencement day, and
(b)supplies of goods in the period beginning with 11 December 2012 and ending immediately before the commencement day, if and to the extent that the goods are not made available before the end of that period to the person to whom they are supplied.
(2)“The commencement day” means the day on which this Act is passed.