- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(This note is not part of the Regulations)
These Regulations, which come into force on 1st April 1992, amend regulation 4(1)(b)(ii) of the Value Added Tax (Cash Accounting) Regulations 1987 by increasing to £5,000 the indebtedness a taxable person may have to the Commissioners without being ineligible for admission to the cash accounting scheme (provided there is an arrangement for the outstanding amount to be paid in instalments).
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: