PART IX U.K.SUPPLIES BY RETAILERS

Interpretation of Part IX U.K.

66.  In this Part—

[F1 “flat-rate trader” has the meaning given in regulation 55A;]

“notice” means any notice or leaflet published by the Commissioners pursuant to this Part;

“scheme” means a method as referred to in regulation 67.

Textual Amendments

F1 Words in Pt. 9 inserted (25.4.2002) by The Value Added Tax (Amendment) (No. 2) Regulations 2002 (S.I. 2002/1142), regs. 1(2), 9(a)

Commencement Information

I1 Reg. 66 in force at 20.10.1995, see reg. 1