xmlns:atom="http://www.w3.org/2005/Atom"
2.The Value Added Tax (Cash Accounting) Regulations 1987 shall be...
3.In regulation 2 the definition of “authorised person” shall be...
4.In regulation 3 for “The Commissioners” there shall be substituted...
7.In regulation 7 for “An authorised” there shall be substituted...
9.In regulation 10— (a) in paragraph (1) for “The Commissioners...
10.In regulation 12(3) and (4) for “An authorised person” there...