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The Value Added Tax (Flat-rate Scheme for Farmers) (Percentage Addition) Order 1992

S.I. 1992/3221 · Made 16 December 1992

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Order made by the Treasury, laid before the House of Commons under section 45(3) of the Value Added Tax Act 1983 for approval by resolution of that House within twenty-eight days beginning on the day on which the Order was made, subject to extension for periods of dissolution, prorogation or adjournment for more than four days.

VALUE ADDED TAX

Made 16th December 1992

Laid before the House of Commons 17th December 1992

Coming into force 1st January 1993

The Treasury, in exercise of the powers conferred on them by section 37B(4) of the Value Added Tax Act 1983f1 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1983 c. 55; section 37B was inserted by section 16 of the Finance (No. 2) Act 1992 (c. 48).

Contents

  1. 1Article 1
  2. 2Article 2
  3. Signature
  4. Explanatory note

1

This Order may be cited as the Value Added Tax (Flat-rate Scheme for Farmers) (Percentage Addition) Order 1992, and shall come into force on 1st January 1993.

2

The percentage referred to in section 37B(4) of the Value Added Tax Act 1983 shall be 4 per cent.

Signature

Irvine Patnick

Gregory Knight

Two of the Lords Commissioners of Her Majesty’s Treasury

16th December 1992

Explanatory note

(This note is not part of the Order)

This Order, which comes into force on 1st January 1993, specifies the flat-rate percentage for the purposes of the flat-rate scheme for farmers.