http://www.legislation.gov.uk/uksi/2012/1899/regulation/26/madeThe Value Added Tax (Amendment) (No. 2) Regulations 2012TaxVATenKing's Printer of Acts of Parliament2024-05-21VALUE ADDED TAXThese Regulations amend the VAT Regulations 1995 (S.I. 1995/2518) (‘the Principal Regulations’).General amendments26In regulation 208(a) (flat-rate scheme for farmers: further certification) after “1” insert “, 1A”.