# The Value Added Tax (Amendment) Regulations 2004, Regulation 6: Flat-rate scheme for small businesses


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”.

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Source: https://www.legislation.gov.uk/uksi/2004/767/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2004/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.