code: def exceptions_by_country(country_code):
      
  
      if not country_code or not isinstance(country_code, str_cls) or len(country_code) != 2:
          raise ValueError('Invalidly formatted country code')
  
      country_code = country_code.upper()
  
      return EXCEPTIONS_BY_COUNTRY.get(country_code, [])
docs: Returns a list of exception names for the given country
  
      :param country_code:
          The two-character country code for the user
  
      :raises:
          ValueError - if country_code is not two characers
  
      :return:
          A list of strings that are VAT exceptions for the country specified