(1)The Secretary of State may by order grant, with respect to goods or sales of such descriptions as may be specified in the order, exemption, either generally or in such circumstances as may be so specified, from all or any of the requirements imposed by or under sections 21 to 23 above.
(2)Until otherwise provided by an order under subsection (1) above, the following shall be exempted from all requirements imposed by or under sections 21 to 23 above, that is to say—
(a)goods made up in or on a container for sale only for use by Her Majesty’s forces or by a visiting force within the meaning of any of the provisions of Part I of the M1Visiting Forces Act 1952 and not sold or offered, exposed or in any person’s possession for sale for any other use,
(b)any sale of goods in the case of which the buyer gives notice in writing to the seller before the sale is completed that the goods are being bought—
(i)for despatch to a destination outside Great Britain and any designated country, or
(ii)for use as stores within the meaning of the M2Customs and Excise Management Act 1979 in a ship or aircraft on a voyage or flight to an eventual destination outside the United Kingdom and the Isle of Man,
(c)any goods sold for, or offered, exposed or in any person’s possession for sale only for, use or consumption at the premises of the seller, not being intoxicating liquor, and
(d)any assortment of articles of food pre-packed together for consumption together as a meal and ready for such consumption without being cooked, heated or otherwise prepared.