PART XXIVFLAT-RATE SCHEME FOR FARMERS
CertificationI1205
Where the Commissioners certify that a person is a flat-rate farmer for the purposes of the scheme, the certificate issued by the Commissioners shall be effective from—
a
the date on which the application for certification is received by the Commissioners,
b
with the agreement of the Commissioners, an earlier date to that mentioned in sub-paragraph (a) above, or
c
if the person so requests, a later date which is no more than 30 days after the date mentioned in sub-paragraph (a) above,
provided that any certificate shall not be effective from a date before the date when the person’s registration under Schedule 1 or 3 to the Act is cancelled and a certificate shall not be effective from a date earlier than 1st January 1993.