Regulation 4 Certification

Where the Commissioners certify that a person is a flat-rate farmer for the purposes of the scheme, the certificate issued by the Commissioners shall be effective from—

(a)

the date on which the application for certification is received by the Commissioners; or

(b)

with the agreement of the Commissioners, an earlier date to that mentioned in sub-paragraph (a) above; or

(c)

if the person so requests, a later date which is no more than thirty days after the date mentioned in sub-paragraph (a) above;

provided that any certificate shall not be effective from a date before the date when the person’s registration under Schedule 1 or 1B to the Act^f1 is cancelled and a certificate shall not be effective from a date earlier than the coming into force of these Regulations.

Annotations

Footnotes

f1: Schedule 1B is to be inserted by section 14(2) of, and paragraph 59 of Schedule 3 to, the Finance (No. 2) Act 1992 on a day appointed in accordance with section 14(3) of that Act.