# The Value Added Tax (Amendment) (No.3) Regulations 2007, Regulation 5


In Part 7A (flat rate scheme for small businesses), in regulation 55C—
(a) in paragraph (1), for “and (5)” substitute “,(5) and (6)”;
(b) in paragraph (3), for “paragraph (4)” substitute “paragraphs (4) and (6)”;
(c) after paragraph (5) insert—
“(6) Where a supply of goods to which section 55A(6) of the Act applies (customers to account for tax on supplies of goods of a kind used in missing trader intra-community fraud) is made to, or made by, a flat rate trader, that supply is neither a relevant purchase nor a relevant supply of his.”.

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Source: https://www.legislation.gov.uk/uksi/2007/1418/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no3-regulations-2007/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.