Retail schemesU.K.
[F169A. No retailer may use a scheme at any time for which he is a flat-rate trader.]
Textual Amendments
F1Reg. 69A inserted (25.4.2002) by The Value Added Tax (Amendment) (No. 2) Regulations 2002 (S.I. 2002/1142), regs. 1(2), 9(b)