Regulation 33 Special rules for excluded, exempt ... ... and reduced-rate suppliesF4F5I1
United Kingdom
The provisions of this Part have effect subject to Part III of and F1Schedule 1 to these Regulations (accounting and payment in the case of excluded, exempt F2... F3... and reduced-rate supplies).
Annotations
Textual amendments
- F1
Words in reg. 33 substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4
- F2
Word in reg. 33 omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 8
- F3
Words in reg. 33 omitted (1.4.2014 with effect in accordance with Sch. 20 para. 10 to the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 8(6)(b), 10(1)
- F4
Word in reg. 33 heading omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 8
- F5
Words in reg. 33 heading omitted (1.4.2014 with effect in accordance with Sch. 20 para. 10 to the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 8(6)(a), 10(1)
Commencement
- I1
Reg. 33 in force at 1.4.2001, see reg. 1