(1) This section applies to a statutory instrument containing only—
(a) the second or subsequent regulations made under—
(i) section 14(3) (standard rate of tax);
(ii) section 14(6) (lower rate of tax);
(iii) section 46(4) (unauthorised disposals rate of tax);
(b) regulations made under section 93 which make provision that the Welsh Ministers think appropriate for the purposes of, in connection with, or
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