# The Value Added Tax (Amendment) (No.2) Regulations 2007, Regulation 5: Cash accounting


In regulation 61(2) (rules on withdrawal) for “£660,000” substitute “£1,350,000”.

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Source: https://www.legislation.gov.uk/uksi/2007/768/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no2-regulations-2007/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.