Law of Value-Added Tax, Finance Act 2017 (Volume 1)
Special provisions for tax invoiced by flat-rate farmers.
a297
86. [(1) Subject to section 68(1) and (6) and subsection (1A), where a flat-rate farmer supplies agricultural produce or an agricult...
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.