Clause 20

Despite section 5, for the purposes of paragraph 1(1)(b), 1A(1)(b) or 1B(1)(b) of the First Schedule to the principal Act, the value of any supply in the period from 1 January 2022 to 31 December 2022 (both dates inclusive) is to be determined as if that section had not come into effect.

For a period of 2 years after the date of commencement of any provision of this Act, the Minister may, by regulations, prescribe such provisions of a saving or transitional nature consequent on the enactment of that provision as the Minister may consider necessary or expedient.