# The Value Added Tax Regulations 1995, Regulation 202: Interpretation of Part XXIV

Extent: E+W+S+N.I.

(1) In this Part—
“certification anniversary” means, in relation to a person, an anniversary of the date on which that person’s certification takes effect pursuant to regulation 205;
“certified person” means a person certified as a flat-rate farmer for the purposes of the flat-rate scheme under regulation 203 and “certified” and “certification” shall be construed accordingly.
(2) For the purposes of this Part, a person is associated with another person at any time if that other person makes supplies in the course or furtherance of a business carried on by the other person and—
(a) the business of one is under the dominant influence of the other, or
(b) the persons are closely bound to one another by financial, economic and organisational links.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/202 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-202
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.