# Finance Act 2000, Paragraph 22


(1) The Commissioners may by regulations make provision for giving effect to the exclusions and exemptions provided for by paragraphs 8 to 21.
(2) Regulations under this paragraph may, in particular, include provision for—
(a) determining the extent to which a supply of a taxable commodity is, or is to be treated as being, a taxable supply;
(b) authorising a person making supplies of a taxable commodity to another person to treat the supplies to that other person as being taxable supplies only to an extent certified by the Commissioners.

---
Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/22 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.