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35.—(1) A taxable supply is to be treated as being a half-rate supply only if and to the extent that, before the time of supply, the recipient has delivered to the supplier a certificate that accords with paragraph (2).
(2) Any such certificate shall—
(a)represent that the supply (or a quantified part of the supply) meets the requirements for a half-rate supply in paragraph 43 of the Act (horticultural producers),
(b)comply, as necessary, with regulations 37(2), 37(3), 37(4) and 38(2), and
(c)be supported, if necessary, in accordance with paragraph (3).
(3) Where the certificate represents that a quantified part of the supply meets the requirements for a half-rate supply, the recipient must support that certificate with an analysis document demonstrating that the part is calculated in a manner consistent with regulation 38 and the Schedule.
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