Section 205 — Value Added Tax Regulations 1995: Certification

Certification 205 Where the Commissioners certify that a person is a flat-rate farmer for the purposes of the scheme, the certificate issued by the Commissioners shall be effective from—

a the date on which the application for certification is received by the Commissioners, b with the agreement of the Commissioners, an earlier date to that mentioned in sub-paragraph (a) above, or c if the person so requests, a later date which is no more than 30 days after the date mentioned in sub-paragraph (a) above, provided that any certificate shall not be effective from a date before the date when the person’s registration under Schedule 1 , 1A or Part 8 of Schedule 9ZA to the Act is cancelled and a certificate shall not be effective from a date earlier than 1st January 1993.