Saving provision for electronic, telecommunication and broadcasting services: Union schemeU.K.
This section has no associated Explanatory Memorandum
15.—(1) Schedule 3BA continues to apply in relation to supplies made before IP completion day despite its omission by paragraph 87 of Schedule 8 to TCTA 2018 M1.
(2) To the extent that it continues to apply, Schedule 3BA has effect subject to such modifications as may be specified in a notice published by the Commissioners M2.
Commencement Information
I1Reg. 15 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M1Paragraph 87 is not yet in force.
M2See footnote to regulation 14(2) of these Regulations.