Admission to

Legislation/Regulatory – SI 1995/2518 reg. 204

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

Production of records

Legislation/Regulatory – SI 1995/2518 reg. 211

Specified percentage

Legislation/Regulatory – SI 1992/3221