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The Value Added Tax (Amendment) (No.3) Regulations 2007
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- UK Statutory Instruments
- 2007 No. 1418
- Regulation 5
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5. In Part 7A (flat rate scheme for small businesses), in regulation 55C—
(a)in paragraph (1), for “and (5)” substitute “,(5) and (6)”;
(b)in paragraph (3), for “paragraph (4)” substitute “paragraphs (4) and (6)”;
(c)after paragraph (5) insert—
“(6) Where a supply of goods to which section 55A(6) of the Act applies (customers to account for tax on supplies of goods of a kind used in missing trader intra-community fraud) is made to, or made by, a flat rate trader, that supply is neither a relevant purchase nor a relevant supply of his.”.
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