{
  "url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/regulation-3.json",
  "legislation": "uksi/1992/3103",
  "legislation_title": "The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Admission to the scheme",
  "text": "The conditions mentioned in regulation 2 are that—\n(a) the person satisfies the Commissioners that he is carrying on a business involving one or more designated activities;\n(b) he has not in the three years preceding the date of his application for certification—\n(i) been convicted of any offence in connection with value added tax, or\n(ii) made any payment to compound proceedings in respect of value added tax under section 152 of the Customs and Excise Management Act 1979, or\n(iii) been assessed to a penalty under section 13 of the Finance Act 1985;\n(c) he makes an application for certification on the form numbered 1 in the Schedule to these Regulations; and\n(d) he satisfies the Commissioners that he is a person in respect of whom the total of the amounts as are mentioned in regulation 8 relating to supplies made in the year following the date of his certification will not exceed by £3,000 or more the amount of input tax to which he would otherwise be entitled to credit in that year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 2."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1985 c. 54."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3103/regulation/3",
    "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."
}