http://www.legislation.gov.uk/uksi/2012/1899/regulation/22/madeThe Value Added Tax (Amendment) (No. 2) Regulations 2012TaxVATenKing's Printer of Acts of Parliament2024-05-21VALUE ADDED TAXThese Regulations amend the VAT Regulations 1995 (S.I. 1995/2518) (‘the Principal Regulations’).General amendments22In regulation 203 (flat-rate scheme for farmers: flat-rate scheme), in paragraph (2) after “1” insert “or 1A”.