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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Conditional exemptions validity limited to a two year term unless varied, with a transitional reckoning for existing exemptions.</h1> A new provision makes conditional exemptions under section 25(1) time-limited: they expire on the thirty-first March after a two year period from grant or variation unless otherwise specified, varied or rescinded. A transitional proviso directs that exemptions in force when the Finance Bill, 2021 receives assent have their two year period reckoned from the first day of February, 2021.

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