OpenLegislation

Regulation 1 Citation, commencement and interpretation

Original text. Later amendments are not shown.

(1)

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

(2)

In these Regulations—

  • “the Act” means the Value Added Tax Act 1983;

  • “certified person” means a person certified as a flat-rate farmer for the purposes of the flat-rate scheme under regulation 2 and “certified” and “certification” shall be construed accordingly.