Regulations giving effect to exemptionsU.K.
22(1)The Commissioners may by regulations make provision for giving effect to the exclusions and exemptions provided for by paragraphs 8 to 21.U.K.
(2)Regulations under this paragraph may, in particular, include provision for—
(a)determining the extent to which a supply of a taxable commodity is, or is to be treated as being, a taxable supply;
(b)authorising a person making supplies of a taxable commodity to another person to treat the supplies to that other person as being taxable supplies only to an extent certified by the Commissioners.