Temporary exemption for micro-businesses and new businesses
This section has no associated Explanatory Memorandum
6.—(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.