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The Value Added Tax (Amendment) Regulations 2004
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- UK Statutory Instruments
- 2004 No. 767
- Regulation 6
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Flat-rate scheme for small businesses
6. In regulation 55K (category of business), in the Table—
(a)in the box in the left-hand column that corresponds with the percentage of 2%, above the entry beginning “Retailing food” insert “Post offices”,
(b)in the box in the left-hand column that corresponds with the percentage of 5.5%, delete “Postal and courier services”,
(c)in the box in the left-hand column that corresponds with the percentage of 9%, for “Transport or storage, including freight, removals and taxis” substitute “Transport or storage, including couriers, freight, removals and taxis”.
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