The Value Added Tax Regulations 1995

Certification

205.  Where the Commissioners certify that a person is a flat-rate farmer for the purposes of the scheme, the certificate issued by the Commissioners shall be effective from—

(a) the date on which the application for certification is received by the Commissioners,

(b) with the agreement of the Commissioners, an earlier date to that mentioned in sub-paragraph (a) above, or

(c) if the person so requests, a later date which is no more than 30 days after the date mentioned in sub-paragraph (a) above,

provided that any certificate shall not be effective from a date before the date when the person’s registration under Schedule 1 or 3 to the Act is cancelled and a certificate shall not be effective from a date earlier than 1st January 1993.