Telecommunications licences and rights: accounting and groups: commencement provisions
The rules in FA00 do not apply to indefeasible rights to use IRUs acquired before 21 March 2000.
There are no special commencement provisions for wireless telegraphy licences, nor are any necessary. The rules can only apply to the specified licences (CIRD70305). The first auction was that of the third generation mobile licences (CIRD70320) and started on 6 March 2000.