# The Value Added Tax (Amendment) (No. 2) Regulations 2002, Regulation 9


In Part IX of the Value Added Tax Regulations 1995 (supplies by retailers)—
(a) immediately before the definition of “notice” insert—
““flat-rate trader” has the meaning given in regulation 55A;”;
(b) immediately after regulation 69, insert-
“69A No retailer may use a scheme at any time for which he is a flat-rate trader.”; and
(c) in regulation 71, make the existing provision paragraph (1) and after it insert—
“(2) Paragraph (1) shall not apply where a retailer ceases to operate a scheme solely because he becomes a flat-rate trader.”.

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Source: https://www.legislation.gov.uk/uksi/2002/1142/regulation/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2002/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.