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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 2013 - onwards
Version 2 of 2

Regulation 6 Temporary exemption for micro-businesses and new businesses

(1) During the exemption period, regulation 4 does not apply if the trader is acting for purposes relating to the trader's business, and the business is -

(a) an existing micro-business, or

(b) a new business.

(2) The Schedule defines those kinds of business, and the exemption period.