# The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1993, Introduction: Introductory text


VALUE ADDED TAX
Made 6th December 1993
Laid before the House of Commons 13th December 1993
Coming into force 3rd January 1994
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 14(1) of, and paragraph 2(3A) of Schedule 7 to, the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1993/3028/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1993/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.