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Regulation 3

Original text. Later amendments are not shown.

(1)

For regulation 3(2) substitute—

“(2)

For the purposes of this regulation, a “relevant taxable activity” is the commercial exploitation of aggregate which is exempt under section 17(3)(b), (c), (d), (da) or (db) or section 17(4)(d), (e) or (f) of the Act.”.

(2)

Omit regulation 3(3) and (4).