PART XXIVFLAT-RATE SCHEME FOR FARMERS
Interpretation of Part XXIVI1202
F21
In this Part—
F1“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.
F32
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.