[F113A(1)The Commissioners may by regulations make provision amending paragraph 13 for the purpose of—U.K.
(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 Parliament and approved by a resolution of the House of Commons.]
Textual Amendments
F1Sch. 6 para. 13A inserted (22.7.2004) (with effect in accordance with s. 289(6) of the amending Act) by Finance Act 2004 (c. 12), s. 289(5)