{
  "url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/regulation-7",
  "json_url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Further certification",
  "text": "Where a person, who has been certified and is no longer so certified, makes a further application under regulation 3, that person shall not be certified for a period of three years from the date of the cancellation of his previous certificate except—\n(a) the Commissioners may certify from the date of his further application a person who has not been registered under Schedule 1 or 1B to the Act at any time since the cancellation of his previous certificate; and\n(b) where the circumstances as are mentioned in paragraph 7(1)(c) of Schedule 2 to the Act apply, the Commissioners may certify the person mentioned in that paragraph on a date after the expiry of one year from the date of the cancellation of his previous certificate.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3103/regulation/7",
    "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."
}