# The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992, Regulation 1: Citation, commencement and interpretation


(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.

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Source: https://www.legislation.gov.uk/uksi/1992/3103/regulation/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.