Section 202 — Value Added Tax Regulations 1995: Interpretation of Part XXIV

Interpretation of Part XXIV 202 1 In this Part— “certification anniversary” means, in relation to a person, an anniversary of the date on which that person’s certification takes effect pursuant to regulation 205; “certified person” means a person certified as a flat-rate farmer for the purposes of the flat-rate scheme under regulation 203 and “certified” and “certification” shall be construed accordingly.

2 For the purposes of this Part, a person is associated with another person at any time if that other person makes supplies in the course or furtherance of a business carried on by the other person and—

a the business of one is under the dominant influence of the other, or b the persons are closely bound to one another by financial, economic and organisational links.