Section 23B Power to provide for exceptions to section 23AF1
(1)
The Commissioners may by regulations make provision for—
(a)
exceptions to section 23A(1) above in addition to those allowed by section 23A(2) and (3) above;
(b)
exceptions to section 23A(4) above in addition to those allowed by section 23A(5) and (6) above;
(c)
exceptions to section 23A(7) above.
(2)
Regulations under subsection (1) above may provide for exceptions allowed by such regulations to have effect subject to conditions—
(a)
specified by such regulations;
(b)
specified by the Commissioners under such regulations.
Annotations
Textual amendments
- F1
Ss. 23A, 23B inserted (24.7.2002 for power to make regulations otherwise 1.4.2003) by 2002 c. 23, s. 6, Sch. 3 para. 1; S.I. 2002/3056, art. 2