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Regulation 6 Flat-rate scheme for small businesses

Original text. Later amendments are not shown.

In regulation 55K (category of business), in the Table—

(a)

in the box in the left-hand column that corresponds with the percentage of 2%, above the entry beginning “Retailing food” insert “Post offices”,

(b)

in the box in the left-hand column that corresponds with the percentage of 5.5%, delete “Postal and courier services”,

(c)

in the box in the left-hand column that corresponds with the percentage of 9%, for “Transport or storage, including freight, removals and taxis” substitute “Transport or storage, including couriers, freight, removals and taxis”.