# The Value Added Tax (Amendment) Regulations 2009, Regulation 6: Flat-rate scheme for small businesses


In regulation 55L (admission to scheme)—
(a) omit paragraph (1)(a)(ii),
(b) in paragraph (2) omit “or income”.

---
Source: https://www.legislation.gov.uk/uksi/2009/586/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2009/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.