
1 
This Order may be cited as the Value Added Tax (Flat-rate Scheme for Farmers) (Percentage Addition) Order 1992, and shall come into force on 1st January 1993.
2 
The percentage referred to in section 37B(4) of the Value Added Tax Act 1983 shall be 4 per cent.
Irvine Patnick
Gregory Knight
Two of the Lords Commissioners of Her Majesty’s Treasury
16th December 1992