1. Legislation
  2. Law of Value-Added Tax

Law of Value-Added Tax, Finance (No. 2) Act 2023 (Volume 2)

CHAPTER 2Common flat-rate scheme for farmers Article 295 s4 1. For the purposes of this Chapter, the following definitions shall apply: (1) ‘farmer’ means any taxable person whose activity is ca...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions and Comparison Tool

  • Law of Value-Added Tax, Finance (No. 2) Act 2023 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2022 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2021 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2020 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2019 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2018 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2017 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2016 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2015 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2014 (Volume 2)
  • Law of Value-Added Tax, Finance (No.2) Act 2013 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2013
  • Law of Value-Added Tax, Finance Act 2012
  • Law of Value-Added Tax, Finance (No. 3) Act 2011
  • Law of Value-Added Tax, Finance Act 2010
  • Law of Value-Added Tax, Finance Act 2009