This section has no associated Explanatory Memorandum
17. In the case of a claim that a scheme member is eligible for the annual producer charge specified in regulation 59(2)(b)—U.K.
(a)evidence that that scheme member is, or is required to be, registered under the Value Added Tax Act 1994; and
(b)evidence that the total turnover in pounds sterling of that scheme member in the last financial year was £1 million or less.
Commencement Information
I1Sch. 8 para. 17 in force at 1.1.2014, see reg. 1(2)