[单选题]
What are the conditions that the partnership must satisfy in order to join and continue to use the VAT flat rate scheme?
A .Join:Expected taxable turnover (excluding VAT) for the next 12 months does not exceed ￡230,000. Continue to use:Until its total turnover (including VAT) for the previous year exceeds ￡1,350,000
B .Join:Expected taxable turnover (excluding VAT) for the next 12 months does not exceed ￡150,000 Continue to use:Until its total turnover (including VAT) for the previous year exceeds ￡230,000
C .Join:Expected taxable turnover (excluding VAT) for the next 12 months does not exceed ￡150,000 Continue to use:Until its total turnover (including VAT) for the previous year exceeds ￡1,350,000
D .Join:Expected taxable turnover (excluding VAT) for the next 12 months does not exceed ￡230,000 Continue to use:Until its total turnover (including VAT) for the previous year exceeds ￡230,000
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