# The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992, Regulation 7: Further certification


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—
(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
(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.

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Source: https://www.legislation.gov.uk/uksi/1992/3103/regulation/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.