These Regulations do not apply to the following activities:

(a) the imposition, charging, levying, collection, payment, remission or abatement of any tax, charge or levy by or under any enactment,

(b) any matter relating to relevant services which -

(i) the Data Protection Act 1988 (No. 25 of 1988) (including that Act as it stands amended for the time being for the purpose of giving effect to Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data),

or

(ii) the European Communities (Electronic Communications Networks and Services (Data Protection and Privacy) Regulations 2003,

applies or apply,

(c) any issue relating to the validity, lawfulness or enforceability of any agreement or practice by reason of the Competition Act 2002 (No. 14 of 2002), the Treaties establishing the European Communities or any other enactment or rule of law concerning restraints on trade,

(d) the activities of notaries or commissioners of oaths to the extent that those activities involve a direct and specific connection with the exercise of a publication,

(e) the representation of a party to legal proceedings and the defence of his or her interest before a court or tribunal,