Acquisition of goods, exemption from charge to VAT

Legislation/Regulatory – Dir. 2006/112 art. 3(1)(b), (2), (3)

Admission to

Legislation/Regulatory – SI 1995/2518 reg. 204

Agricultural products, meaning

Legislation/Regulatory – Dir. 2006/112 art. 295(1)

Agricultural services, meaning

Legislation/Regulatory – Dir. 2006/112 art. 295(1)

Agricultural, forestry or fisheries undertakings, meaning

Legislation/Regulatory – Dir. 2006/112 art. 295(1)

Certification

Cancellation

Legislation/Regulatory – SI 1995/2518 reg. 206, 208

Generally

Legislation/Regulatory – SI 1995/2518 reg. 203, 205

Refusal/cancellation, appeals

Legislation/Regulatory – VATA94 s. 83(1)(m)

Certified person

Legislation/Regulatory – SI 1995/2518 reg. 202

Cessation of business, goods forming assets a deemed supply

Legislation/Regulatory – VATA94 Sch. 4, para. 8(3)

Claims for VAT credits

Legislation/Regulatory – SI 1995/2518 reg. 209

Conditions

Legislation/Regulatory – VATA94 s. 54

Death/bankruptcy or incapacity

Legislation/Regulatory – SI 1995/2518 reg. 207

Designated activities

Generally

Legislation/Regulatory – SI 1992/3220

Meaning

Legislation/Regulatory – VATA94 s. 54(8)

Duty to keep records

Legislation/Regulatory – SI 1995/2518 reg. 210

Exclusions

Legislation/Regulatory – Dir. 2006/112 art. 296(2)

Farmer, meaning

Legislation/Regulatory – Dir. 2006/112 art. 295(1)

Flat-rate compensation

Entitlement

Legislation/Regulatory – Dir. 2006/112 art. 302

Meaning

Legislation/Regulatory – Dir. 2006/112 art. 295(1)

Payment

Legislation/Regulatory – Dir. 2006/112 art. 301

Payments, verification

Legislation/Regulatory – Dir. 2006/112 art. 304

Refund to customer

Legislation/Regulatory – Dir. 2006/112 art. 303(2), (3)

Taxable customer paying, deduction of VAT

Legislation/Regulatory – Dir. 2006/112 art. 303(1)

Flat-rate compensation percentages

Applicable goods and services

Legislation/Regulatory – Dir. 2006/112 art. 300

Calculation

Legislation/Regulatory – Dir. 2006/112 art. 298

Fixing

Legislation/Regulatory – Dir. 2006/112 art. 297

Meaning

Legislation/Regulatory – Dir. 2006/112 art. 295(1)

Obtaining refunds greater than input tax charged

Legislation/Regulatory – Dir. 2006/112 art. 299

Flat-rate farmer, meaning

Legislation/Regulatory – Dir. 2006/112 art. 295(1)

Harmonisation of taxation

Legislation/Regulatory – Dir. 2006/112 art. 305

Input VAT charges, meaning

Legislation/Regulatory – Dir. 2006/112 art. 295(1)

List of agricultural services

Legislation/Regulatory – Dir. 2006/112 Annex VIII

Offset of VAT charged on purchases of goods and services

Legislation/Regulatory – Dir. 2006/112 art. 296(1)

Option for normal VAT arrangements or simplified scheme

Legislation/Regulatory – Dir. 2006/112 art. 296(3)

Production of records

Legislation/Regulatory – SI 1995/2518 reg. 211

Qualifying farming activities

Legislation/Regulatory – Dir. 2006/112 art. 295(2), Annex VII

Specified percentage

Legislation/Regulatory – SI 1992/3221