23.—(1) The Scottish Ministers may revoke an exemption where they consider that—
(a)there has been a material change in relation to any of the circumstances under which the exemption was granted as specified in regulation 22(1)(a) or, as the case may be, (b),
(b)in the case of an exemption granted in accordance with regulation 22(1)(a), maintaining the exemption will no longer provide consumers with reasonable access to a return point,
(c)the retailer has failed to comply with their obligations under regulation 22(4)(b), or
(d)the retailer has requested that the exemption be revoked.
(2) Before revoking an exemption under paragraph (1), the Scottish Ministers must serve on the retailer written notice of—
(a)their decision to revoke it and the reasons for it, and
(b)the date on which the revocation takes effect.