9. In Part IX of the Value Added Tax Regulations 1995 (supplies by retailers)—
(a)immediately before the definition of “notice” insert—
““flat-rate trader” has the meaning given in regulation 55A;”;
(b)immediately after regulation 69, insert-
“69A. No retailer may use a scheme at any time for which he is a flat-rate trader.”; and
(c)in regulation 71, make the existing provision paragraph (1) and after it insert—
“(2) Paragraph (1) shall not apply where a retailer ceases to operate a scheme solely because he becomes a flat-rate trader.”.