S.L. 406.11 Art. 9Eligibility.

(1) For the purposes of these regulations, eligibility for refunds shall be determined in accordance with the provisions of articles 22 and 23 of the Act.

(2) These regulations shall not apply to supplies of goods, which are or may be exempted under item 1(2) of Part One of the Fifth Schedule to the Act. FIRST SCHEDULE (Regulation 4) SECOND SCHEDULE (Regulation 4)