The Value Added Tax Regulations 1995 No. 2518

PART XXIV U.K. FLAT-RATE SCHEME FOR FARMERS

Interpretation of Part XXIV U.K.

202.  In this Part—

“certified person” means a person certified as a flat-rate farmer for the purposes of the flat-rate scheme under regulation 203 and “certified” and “certification” shall be construed accordingly.

Commencement Information

I1 Reg. 202 in force at 20.10.1995, see reg. 1