Regulation 35
Non‑applicability where other exempt supplies are made
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 38 of 188
Regulation 35
Regulation 33 does not apply where the total value of all exempt supplies (excluding supplies of the descriptions specified in that regulation) made by the taxable person during any prescribed accounting period, or any longer period applicable to the taxable person, exceeds 5% of the total value of all non‑specified taxable supplies and exempt supplies made by the taxable person during that period.