{
  "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1990",
  "json_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1990.json",
  "id": "uksi/1990/1943",
  "title": "The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1990",
  "short_title": "Value Added Tax (Cash Accounting) 1990",
  "long_title": "These Regulations which come into force on 1st October 1990 amend the Value Added Tax (Cash Accounting) Regulations 1987 S.I. No. 1987/1427. Eligibility for membership of the cash accounting scheme is determined by the value of taxable supplies (excluding VAT) made in a year. The Regulations increase the limit from £250,000 to £300,000.",
  "citation": "S.I. 1990/1943",
  "type": "uksi",
  "year": "1990",
  "number": "1943",
  "version": "current",
  "date": "1990-09-27",
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  "provisions": [
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1990/introduction",
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    },
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      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1990/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1990/note",
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    }
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      "date": "2023-11-22",
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      "source_url": "https://www.legislation.gov.uk/uksi/1990/1943/pdfs/uksi_19901943_en.pdf"
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  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/1995/2518",
      "affecting_title": "The Value Added Tax Regulations 1995",
      "affecting_provisions": "Sch. 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
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  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1990/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1990/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/1943",
    "retrieved_at": "2026-10-29T15:00:54.025494+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}