# The Value Added Tax (Cash Accounting) (Amendment) Regulations 1990, Regulation 1


These Regulations may be cited as the Value Added Tax (Cash Accounting) (Amendment) Regulations 1990 and shall come into force on 1st April 1990.

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Source: https://www.legislation.gov.uk/uksi/1990/420/regulation/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1990/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.