Except in the case of Major Business Expansion Projects or Energy Distribution System Projects, when an applicant requests that the interest on any issue of revenue obligation securities be includable in the gross income of the holders of the bonds, the following provisions of the Rule shall not apply to such application: 2(E), 2(G), 2(I), 2(J), 2(L), 3, 4, 5, and 6. Provided, however, that these exclusions shall not obviate the requirements of any other rule which might apply.
94- 457 C.M.R. ch. 202, § 14-A