Part XXIV FLAT-RATE SCHEME FOR FARMERS
United Kingdom
- 202Interpretation of Part XXIV
- 203Flat-rate scheme
- 204Admission to the scheme
- 205Certification
- 206Cancellation of certificates
- 206ANotification to Commissioners
- 207Death, bankruptcy or incapacity of certified person
- 208Further certification
- 209Claims by taxable persons for amounts to be treated as credits for input tax
- 210Duty to keep records
- 211Production of records