http://www.legislation.gov.uk/uksi/1993/762/regulation/1/made

The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993

VAT

Tax

King's Printer of Acts of Parliament

2011-07-04

VALUE ADDED TAX

These Regulations which come into force on 1st April 1993 amend the Value Added Tax (Cash Accounting) Regulations 1987 by—increasing from £300,000 to £350,000 the value of taxable supplies in a year for the purposes of admission to, and remaining in, the cash accounting scheme; anddispensing with the need for formal authorisation by the Commissioners of Customs and Excise for admission to the scheme.