# The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1993, Regulation 3


In regulation 4—
(a) for paragraph (1)(b)
(ii) there shall be substituted the following—
“(ii) agreed an arrangement with the Commissioners for an outstanding amount of such sums as are referred to in
(i) above to be paid in instalments over a specified period; and”; and
(b) in paragraph (1)(c) for “three years” there shall be substituted “period of one year”.

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Source: https://www.legislation.gov.uk/uksi/1993/3028/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1993/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.