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Regulation 2 Excluded, exempt and half-rate supplies

Original text. Later amendments are not shown.

In regulation 2(1) of the Climate Change Levy (General) Regulations 2001 in the meaning given for “registrable person”, insert after “Act”—

  • “(including, but for regulations 8 and 9 only (records), a person whom the Commissioners exempt from that requirement under Schedule 1 paragraph 5(9))”.