Section 26B(8)

The regulations may make provision enabling the Commissioners— to authorise a person to participate in the flat-rate scheme with effect from— a day before the date of his election to participate, or a day that is not earlier than that date but is before the date of the authorisation; to direct that a person shall cease to be a participant in the scheme with effect from a day before the date of the direction. The day mentioned in paragraph (a)(i) above may be a day before the date on which the regulations come into force.

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Source: legislation.gov.uk · retrieved 2026-07-28