Paragraph 5 I1
Where the Secretary of State publishes the first goods graduation notice under regulation 18(1)—
(a)
the application of the goods graduation ground may take into account a graduation assessment carried out in the year preceding the year in which these Regulations come into force;
(b)
the requirements in paragraph 4(a) and (b) of this Schedule do not apply;
(c)
the suspension of the SP rate must begin on or after the date of publication of the goods graduation notice.
Annotations
Commencement
- I1
Sch. 3 para. 5 in force at 19.6.2023, see reg. 1(2)