{
  "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1993/regulation-4",
  "json_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1993/regulation-4.json",
  "legislation": "uksi/1993/3028",
  "legislation_title": "The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1993",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": null,
  "text": "For paragraph (2) of regulation 6 there shall be substituted the following—\n“(2) A person may, subject to regulation 10 below, remain in the scheme unless at the end of a prescribed accounting period of his the value of taxable supplies made by him in the period of one year then ending has exceeded £437,500 and the value of taxable supplies made by him in the period of one year then beginning has exceeded £350,000, in which case he shall cease to operate the scheme with effect from the end of the period of one year second mentioned.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/3028/regulation/4",
    "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."
}