Sch 8 Pt II para 3 Meaning of “relevant supplies”
For the purposes of this Group “ relevant supplies ” means supplies made — (a) where the residential accommodation is in England, Wales or Scotland, on or after 1st April 2022 and before 1st April 2027; and (b) where the residential accommodation is in Northern Ireland, on or after 1st May 2023 and before 1st April 2027 .