# The Value Added Tax (Amendment) (No. 2) Regulations 2012, Regulation 22: General amendments In regulation 203 (flat-rate scheme for farmers: flat-rate scheme), in paragraph (2) after β€œ1” insert β€œor 1A”. --- Source: https://www.legislation.gov.uk/uksi/2012/1899/regulation/22 (the official version) Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2012/regulation-22 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.