http://www.legislation.gov.uk/uksi/1987/1427/note/made
The Value Added Tax (Cash Accounting) Regulations 1987
Business finance
VAT
Tax
King's Printer of Acts of Parliament
2016-04-20
VALUE ADDED TAX
These Regulations provide, subject to certain conditions, for a taxable person to be authorised to account for and pay tax on the basis of cash or other consideration paid and received. They also set out the consequential requirements where a person ceases to be authorised for cash accounting. Provision is made for an appeal to the independent VAT Tribunal against a decision to refuse or withdraw an authorisation.
The Value Added Tax (Cash Accounting) Regulations 1987
reg.2 (defn of authorised person)
The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
reg.3
The Value Added Tax (Cash Accounting) Regulations 1987
reg.3
The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
reg.4
The Value Added Tax (Cash Accounting) Regulations 1987
reg.4(1)
The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
reg.5(a)
The Value Added Tax (Cash Accounting) Regulations 1987
reg.4(1)(c)
The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
reg.5(c)
The Value Added Tax (Cash Accounting) Regulations 1987
reg.4(1)(a)
The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
reg.5(b)
The Value Added Tax (Cash Accounting) Regulations 1987
reg.4(1)(c)(iv)
The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
reg.5(d)
The Value Added Tax (Cash Accounting) Regulations 1987
reg.4(2)
The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
reg.5(e)
The Value Added Tax (Cash Accounting) Regulations 1987
reg.6(1)
The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
reg.6(a)
The Value Added Tax (Cash Accounting) Regulations 1987
reg.6(2)
The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
reg.6(b)(d)
The Value Added Tax (Cash Accounting) Regulations 1987
reg.6(2)(a) am. and
The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
reg.6(c)
The Value Added Tax (Cash Accounting) Regulations 1987
reg.6(2)(b)
The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
reg.6(b)(d)
The Value Added Tax (Cash Accounting) Regulations 1987
reg.6(3)
The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
reg.6(e)
The Value Added Tax (Cash Accounting) Regulations 1987
reg.7 am. and
The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
reg.7
The Value Added Tax (Cash Accounting) Regulations 1987
reg.8
The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
reg.8
The Value Added Tax (Cash Accounting) Regulations 1987
reg.9(1)-(3)
The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
reg.8
The Value Added Tax (Cash Accounting) Regulations 1987
reg.10(1)
The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
reg.9(a)
The Value Added Tax (Cash Accounting) Regulations 1987
reg.10(1)(a)
The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
reg.9(b)
The Value Added Tax (Cash Accounting) Regulations 1987
reg.10(1)(b)-(e)
The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
reg.9(c)(d)
The Value Added Tax (Cash Accounting) Regulations 1987
reg.10(1)(f)
The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
reg.9(e)
The Value Added Tax (Cash Accounting) Regulations 1987
reg.10(2)
(3)
The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
reg.9(f)(g)
The Value Added Tax (Cash Accounting) Regulations 1987
reg.12(3)
(4)
The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
reg.10
The Value Added Tax (Cash Accounting) Regulations 1987
reg.4(1)(c)
The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1993
reg.3(b)
The Value Added Tax (Cash Accounting) Regulations 1987
reg.4(1)(b)(ii)
The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1993
reg.3(a)
The Value Added Tax (Cash Accounting) Regulations 1987
reg.6(2)
The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1993
reg.4
The Value Added Tax (Cash Accounting) Regulations 1987
reg.8
The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1993
reg.5
The Value Added Tax (Cash Accounting) Regulations 1987
reg.9(1)
(2)
The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1993
reg.5
The Value Added Tax (Cash Accounting) Regulations 1987
reg. 4
The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1990
The Value Added Tax (Cash Accounting) Regulations 1987
reg. 6
The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1990
The Value Added Tax (Cash Accounting) Regulations 1987
reg. 4
The Value Added Tax (Cash Accounting) (Amendment) Regulations 1990
The Value Added Tax (Cash Accounting) Regulations 1987
reg. 6
The Value Added Tax (Cash Accounting) (Amendment) Regulations 1990
The Value Added Tax (Cash Accounting) Regulations 1987
reg.4(1)(b)(ii)
The Value Added Tax (Cash Accounting) (Amendment) Regulations 1992
reg.2
The Value Added Tax (Cash Accounting) Regulations 1987
Regulations
The Value Added Tax Regulations 1995
Sch. 2
reg. 3(2)
(3)
reg. 1
(This note is not part of the Regulations)
These Regulations provide, subject to certain conditions, for a taxable person to be authorised to account for and pay tax on the basis of cash or other consideration paid and received. They also set out the consequential requirements where a person ceases to be authorised for cash accounting. Provision is made for an appeal to the independent VAT Tribunal against a decision to refuse or withdraw an authorisation.
The Regulations are by way of derogation from Article 17.1 of Council Directive 77/388/EEC (OJNo. L 145, 17.5.77, p1).