From 1 January 1999, an auctioneer selling, on behalf of a third party vendor who is a non-taxable person, goods which have been grown, made or produced (including bloodstock or livestock reared from birth) by that person, may enter the goods into the auctioneers' scheme provided he holds a certificate from the vendor which includes:

(a)vendor's full name and address;

(b)description of goods and date of sale;

(c)declaration that the vendor is not registered nor required to be registered for VAT;

(d)signature of vendor and date; and

(e)signature of auctioneer and date,

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