The Value Added Tax Regulations 1995

Admission to the scheme U.K.

204.  The conditions mentioned in regulation 203 are that—

(a) the person satisfies the Commissioners that he is carrying on a business involving one or more designated activities,

(b) he has not in the 3 years preceding the date of his application for certification—

(i) been convicted of any offence in connection with VAT,

(ii) made any payment to compound proceedings in respect of VAT under section 152 of the Customs and Excise Management Act 1979(1) as applied by section 72(12) of the Act,

(iii) been assessed to a penalty under section 60 of the Act,

(c) he makes an application for certification on the form numbered 14 in Schedule 1 to these Regulations, and

(d) he satisfies the Commissioners that he is a person in respect of whom the total of the amounts as are mentioned in regulation 209 relating to supplies made in the year following the date of his certification will not exceed by £3,000 or more the amount of input tax to which he would otherwise be entitled to credit in that year.

Commencement Information

I1 Reg. 204 in force at 20.10.1995, see reg. 1

(1)

1979 c. 2 .