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5. Regulation 3(1) shall not apply to the supply, offer or agreement to supply, or exposure or possession for supply of cigarettes produced—
(a)before 31st December 1992 where the supply takes place or is to take place before 31st December 1994, and
(b)before 31st December 1997 where the supply takes place or is to take place before 31st December 1999 and the tar yield of the cigarettes does not exceed 15 milligrams.
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