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The Value Added Tax Regulations 1995
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- UK Statutory Instruments
- 1995 No. 2518
- PART XXIV
- Regulation 202
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Changes over time for: Section 202
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- 20/10/1995- Amendment
- 01/01/2021- Amendment
- 01/01/2021
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There are currently no known outstanding effects for the The Value Added Tax Regulations 1995, Section 202.
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Interpretation of Part XXIVU.K.
202.—[F1(1)] In this Part—
[F2“certification anniversary” means, in relation to a person, an anniversary of the date on which that person’s certification takes effect pursuant to regulation 205;]
“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.
[F3(2) For the purposes of this Part, a person is associated with another person at any time if that other person makes supplies in the course or furtherance of a business carried on by the other person and—
(a)the business of one is under the dominant influence of the other, or
(b)the persons are closely bound to one another by financial, economic and organisational links.]
Textual Amendments
F1Reg. 202 renumbered as reg. 202(1) (1.1.2021) by The Value Added Tax (Amendment) Regulations 2020 (S.I. 2020/1384), regs. 1, 2(2)(a)
F2Words in reg. 202(1) inserted (1.1.2021) by The Value Added Tax (Amendment) Regulations 2020 (S.I. 2020/1384), regs. 1, 2(2)(b)
F3Reg. 202(2) inserted (1.1.2021) by The Value Added Tax (Amendment) Regulations 2020 (S.I. 2020/1384), regs. 1, 2(2)(c)
Commencement Information
I1Reg. 202 in force at 20.10.1995, see reg. 1
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