The Value Added Tax Regulations 1995 No. 2518

[F1PART VIIAU.K.FLAT-RATE SCHEME FOR SMALL BUSINESSES

Textual Amendments

F1Pt. 7A inserted (25.4.2002) by The Value Added Tax (Amendment) (No. 2) Regulations 2002 (S.I. 2002/1142), regs. 1(2), 7

Reverse chargesU.K.

55U. Section 8 of the Act (reverse charge on supplies from abroad) shall not apply to any relevant supply or relevant purchase of a flat-rate trader.]