The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992
These Regulations set out the conditions under which a person who carries on a business involving designated agricultural activities may be granted a certificate by the Commissioners of Customs and Excise to enable him to charge a flat-rate addition to supplies of qualifying goods and services to taxable persons. The Regulations also set out the conditions under which a certificate may be cancelled and the conditions governing the re-issue of a certificate after cancellation.