# The Value Added Tax (Cash Accounting) (Amendment) Regulations 1990, Regulation 2


The Value Added Tax (Cash Accounting) Regulations 1987shall be amended in accordance with the following provisions of these Regulations.

---
Source: https://www.legislation.gov.uk/uksi/1990/420/regulation/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1990/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.