34(1)  Any exclusion or exemption provided for by, under or by virtue of–

(a)paragraph 9(2)(f) (community heating arrangements), 11 (onward supplies and exports), 12 (transport), 12A (mineralogical and metallurgical processes), 13 (commodity producers), 14 (electricity producers), 15 (combined heat and power stations)or 18 (non fuel use) of the Act, or

(b)regulation 41 (or any other relevant regulation made under paragraph 21 of the Act to avoid a double charge to CCL),

shall only be given effect if and to the extent that the recipient delivers to the supplier a certificate that accords with paragraph (2).

34(2)  Any such certificate shall–

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