PART XXIVFLAT-RATE SCHEME FOR FARMERS

Interpretation of Part XXIVI1202

F21

In this Part—

  • F1“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.

F32

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.