54 Farmers etc
Value Added Tax Act 1994 (1994 c 23) | Legislation

54  Farmers etc

(1)     The Commissioners may, in accordance with such provision as may be contained in regulations made by them, certify for the purposes of this section any person who satisfies them—

(a)     that he is carrying on a business involving one or more designated activities;

(b)     that he is of such a description and has complied with such requirements as may be prescribed; and

(c)     where an earlier certification of that person has been cancelled, that more than the prescribed period has elapsed since the cancellation or that such other conditions as may be prescribed are satisfied.

(2)     Where a person is for the time being certified under this section, then (whether or not that person is a taxable person) so much of any supply by him of any goods or services as, in accordance with provision contained in regulations, is allocated to the relevant part of his business shall be disregarded for the purpose of determining whether he is, has become or has ceased to be liable or entitled

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