The Value Added Tax Regulations 1995 No. 2518

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PART IXU.K.SUPPLIES BY RETAILERS

Retail schemesU.K.

[F169A. No retailer may use a scheme at any time for which he is a flat-rate trader.]

Textual Amendments

F1Reg. 69A inserted (25.4.2002) by The Value Added Tax (Amendment) (No. 2) Regulations 2002 (S.I. 2002/1142), regs. 1(2), 9(b)