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The Value Added Tax (Amendment) (No. 2) Regulations 2002
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- UK Statutory Instruments
- 2002 No. 1142
- PART II
- Regulation 8
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8. In Part VIII of the Value Added Tax Regulations 1995 (cash accounting), immediately after regulation 57 insert—
“57A.—(1) A person shall not account for VAT in accordance with the scheme in respect of any relevant supplies or relevant purchases of his.
(2) In this regulation, “relevant supplies” and “relevant purchases” have the same meanings as in Part VIIA (flat-rate scheme for small businesses).”.
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