{
  "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1990/note",
  "json_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1990/note.json",
  "legislation": "uksi/1990/1943",
  "legislation_title": "The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1990",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/1943/note",
    "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."
}