# The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1993, Regulation 5


In regulations 8 and 9(1) and (2) for “twelve”, in each place where that word occurs, there shall be substituted “six”.

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Source: https://www.legislation.gov.uk/uksi/1993/3028/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1993/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.