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

2.  In regulations 4(1)(a), 6(2)(a) and 6(2)(b) of the Value Added Tax (Cash Accounting) Regulations 1987(1), for “£250,000” there shall be substituted “£300,000”.

(1)

S.I. 1987/1427.