{
  "url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-designated-activities-order-1992/note",
  "json_url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-designated-activities-order-1992/note.json",
  "legislation": "uksi/1992/3220",
  "legislation_title": "The Value Added Tax (Flat-rate Scheme for Farmers) (Designated Activities) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-designated-activities-order-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which comes into force on 1st January 1993, lists the agricultural goods and services which qualify as designated activities for the purposes of the flat-rate scheme for farmers.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3220/note",
    "retrieved_at": "2026-10-29T14:08:29.612622+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}