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The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992
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- 1992 No. 3103
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Statutory Instruments
1992 No. 3103
VALUE ADDED TAX
The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992
Made
8th December 1992
Laid before the House of Commons
11th December 1992
Coming into force
1st January 1993
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 14(1) and 37B(1), (2), (3) and (6) of the Value Added Tax Act 1983(1) and of all other powers enabling them in that behalf, hereby make the following Regulations:
(1)
1983 c. 55; section 14(1) was amended by section 11(1) of the Finance Act 1987 (c. 16) and section 14(2) of, and paragraph 15(1) of Schedule 3 to, the Finance (No. 2) Act 1992 (c. 48); section 37B was inserted by section 16 of the Finance (No. 2) Act 1992; section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.
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