Regulation 2 Original text. Later amendments are not shown. In regulations 4(1)(a), 6(2)(a) and 6(2)(b) of the Value Added Tax (Cash Accounting) Regulations 1987f1, for “£250,000” there shall be substituted “£300,000”. Annotations Footnotes f1 S.I. 1987/1427. ← Regulation 1 Regulation 2 Signature →