{
  "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1990/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1990/regulation-3.json",
  "legislation": "uksi/1990/420",
  "legislation_title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1990",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "For sub-paragraph (b) of regulation 4(1) there shall be substituted the following —\n“(b) he has made all returns which he is required to make, and has —\n(i) paid to the Commissioners all such sums shown as due on those returns and on any assessments made either under Schedule 7 to the Act or under section 21 of the Finance Act 1985; or\n(ii) agreed an arrangement with the Commissioners, where the outstanding amount of such sums as are referred to in (i) above does not exceed £1,000, for such amount as is outstanding to be paid in instalments over a specified period; and”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1985 c. 54"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/420/regulation/3",
    "retrieved_at": "2026-10-29T15:26:15.366342+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."
}