# The Value Added Tax Regulations 1995, Regulation 55U: Reverse charges


Section 8 of the Act (reverse charge on supplies from abroad) shall not apply to any relevant supply or relevant purchase of a flat-rate trader.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/55U (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55U
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.