{
  "url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992",
  "json_url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992.json",
  "id": "uksi/1992/3103",
  "title": "The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992",
  "short_title": "Value Added Tax (Flat-rate Scheme for Farmers) 1992",
  "long_title": "These Regulations set out the conditions under which a person who carries on a business involving designated agricultural activities may be granted a certificate by the Commissioners of Customs and Excise to enable him to charge a flat-rate addition to supplies of qualifying goods and services to taxable persons. The Regulations also set out the conditions under which a certificate may be cancelled and the conditions governing the re-issue of a certificate after cancellation.",
  "citation": "S.I. 1992/3103",
  "type": "uksi",
  "year": "1992",
  "number": "3103",
  "version": "current",
  "date": "1992-12-08",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Flat-rate scheme",
      "url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Admission to the scheme",
      "url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Certification",
      "url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Cancellation of certificates",
      "url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Death, bankruptcy or incapacity of certified person",
      "url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Further certification",
      "url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Claims by taxable persons for amounts to be treated as credits for input tax",
      "url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Duty to keep records",
      "url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Production of records",
      "url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "VALUE ADDED TAX",
      "url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/1995/2518",
      "affecting_title": "The Value Added Tax Regulations 1995",
      "affecting_provisions": "Sch. 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
        "section/14",
        "section/37B"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3103",
    "retrieved_at": "2026-10-29T14:09:48.876996+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."
}