The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1990
1These Regulations may be cited as the Value Added Tax...
2In regulations 4(1)(a), 6(2)(a) and 6(2)(b) of the Value Added...

1990 No. 1943

VALUE ADDED TAX

The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1990

Made

Laid before the House of Commons

Coming into force

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 14(1) and 48(1) of, and paragraph 2(3A) of Schedule 7 to, the Value Added Tax Act 19831 and of all other powers enabling them in that behalf, hereby make the following Regulations: