# Finance Act 2000, Paragraph 13A

Extent: E+W+S+N.I.

(1) The Commissioners may by regulations make provision amending paragraph 13 for the purpose of—
(a) extending the circumstances in which a supply of a taxable commodity is exempt from the levy, or
(b) restricting the circumstances in which a supply of a taxable commodity is exempt from the levy.
(2) Regulations under this paragraph that include provision made for the purpose mentioned in sub-paragraph (1)(a) may provide for the provision to have retrospective effect.
(3) A statutory instrument that contains (whether alone or with other provisions) regulations under this paragraph made for the purpose mentioned in sub-paragraph (1)(b) shall not be made unless a draft of the instrument has been laid before ... and approved by a resolution of the House of Commons.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/13A (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-13A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.