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The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
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- 1993 No. 762
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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...
1.These Regulations may be cited as the Value Added Tax...
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