# The Value Added Tax (Flat-rate Scheme for Farmers) (Percentage Addition) Order 1992, Note: 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.

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Source: https://www.legislation.gov.uk/uksi/1992/3221/note (the official version)
Page: https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-percentage-addition-order-1992/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.