{
  "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1993",
  "json_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1993.json",
  "id": "uksi/1993/3028",
  "title": "The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1993",
  "short_title": "Value Added Tax (Cash Accounting) 1993",
  "long_title": "These Regulations, which come into force on 3rd January 1994, amend the Value Added Tax (Cash Accounting) Regulations 1987 by—relaxing certain conditions for admission to, and remaining in, the cash accounting scheme; andreducing from one year to six months the period in respect of which outstanding tax has to be accounted for when a person, who has been operating the scheme, ceases to trade.",
  "citation": "S.I. 1993/3028",
  "type": "uksi",
  "year": "1993",
  "number": "3028",
  "version": "current",
  "date": "1993-12-06",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1993/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1993/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1993/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
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      "number": "3",
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      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1993/regulation-3",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/4",
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      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1993/regulation-4",
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    },
    {
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      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1993/regulation-5",
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    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1993/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1993/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "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": [
        "section/14",
        "schedule/7/paragraph/2"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1993/changes.json",
  "changes_made_by": 5,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1993/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1993/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/3028",
    "retrieved_at": "2026-10-29T13:45:44.146188+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."
}