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4.—(1) Where a producer is a member of a registered scheme throughout a relevant year—
(a)the producer is exempt from complying with his producer responsibility obligations for the relevant year; and
(b)the recovery and recycling obligations with which, but for his membership of the scheme, the producer would have had to comply in relation to the relevant year shall be performed through the scheme.
(2) These regulations do not apply to a charity within the meaning given in section 506 of the Income and Corporation Taxes Act 1988(1).
(3) The producer responsibility obligations of the producer class of wholesaler apply only in respect of the year 2000 and subsequent years.
(4) A special producer as defined in Part III of Schedule 3 shall have producer responsibility obligations as provided in Part IV of that Schedule and shall maintain records and furnish returns to the Department in accordance with Part V of that Schedule.
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