PART XXIVFLAT-RATE SCHEME FOR FARMERS

Admission to the scheme204.

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 197938 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 F1specified in a notice published by the Commissioners, F2...

F3(d)

he satisfies the Commissioners that the total value of taxable supplies made by him in the course or furtherance of the relevant part of his business in the period of one year ending with the date of the application is £150,000 or less, and

(e)

he is not, and has not been within the past 24 months—

(i)

eligible to be registered for VAT in the name of a group under section 43A of the Act,

(ii)

registered for VAT in the name of a division under section 46(1) of the Act, or

(iii)

associated with another person.