# The Value Added Tax (Amendment) (No. 2) Regulations 2001, Regulation 4


In Part VIII (cash accounting)—
(a) in regulation 58(1)(a), for “£350,000” substitute “£600,000”; and
(b) in regulation 60(1), for “£437,500” substitute “£750,000”.

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Source: https://www.legislation.gov.uk/uksi/2001/677/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2001/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.