Farmers' flat-rate scheme (FRS)
Admission to
Legislation/Regulatory –
SI 1995/2518 reg. 204
Certification
Cancellation
Generally
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
Production of records
Legislation/Regulatory –
SI 1995/2518 reg. 211
Specified percentage
Legislation/Regulatory –
SI 1992/3221