Regulation 15 Saving provision for electronic, telecommunication and broadcasting services: Union schemeI1

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.

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.