Regulation 55C Relevant supplies and purchasesF1

Subject to paragraphs (3) F2, (5) and (6), any—

a flat-rate trader is a relevant purchase of his.

Subject to the following provisions of this regulation, any supply made by a person when he is not a flat-rate trader is not a relevant supply of his.

Subject to F4paragraphs (4) and (6) below, where—

that supply is a relevant supply or a relevant purchase of his, as the case may be, if otherwise it would not be by virtue of paragraph (2) above.

Where a person—

the supply made by him is not a relevant supply of his, if otherwise it would be.

Where by virtue of any provision of, or made under, the Act a supply is treated as made by a flat-rate trader, whether to himself or otherwise, that supply is neither a relevant supply nor a relevant purchase of his.

Where a supply of goods F6or services to which section 55A(6) of the Act applies (customers to account for tax on supplies of goods or services of a kind used in missing trader F7... fraud) is made to, or made by, a flat rate trader, that supply is neither a relevant purchase nor a relevant supply of his.