# The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1990, Regulation 2


In regulations 4(1)(a), 6(2)(a) and 6(2)(b) of the Value Added Tax (Cash Accounting) Regulations 1987, for “£250,000” there shall be substituted “£300,000”.

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Source: https://www.legislation.gov.uk/uksi/1990/1943/regulation/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1990/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.