# The Value Added Tax (Cash Accounting) (Amendment) Regulations 1990, Regulation 3


For sub-paragraph (b) of regulation 4(1) there shall be substituted the following —
“(b) he has made all returns which he is required to make, and has —
(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
(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”.

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Source: https://www.legislation.gov.uk/uksi/1990/420/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1990/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.