Introductory Text1.Citation and commencement2.Amendment3.Annual Accounting4.In regulation 53(2)(a) (withdrawal from the scheme), for “transitional period”.5.Flat-rate scheme for small businesses6.In regulation 55K, for the Table substitute— Table Category of.7.(1) In regulation 55L(1)(a) (admission to the scheme)—8.Supplies of land – special cases9.For regulation 84(3) to (9) substitute— (3) Paragraph (2) above.SignatureExplanatory Note