{
  "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1992",
  "json_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1992.json",
  "id": "uksi/1992/644",
  "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1992",
  "short_title": "Value Added Tax (Cash Accounting) 1992",
  "long_title": "These Regulations, which come into force on 1st April 1992, amend regulation 4(1)(b)(ii) of the Value Added Tax (Cash Accounting) Regulations 1987 by increasing to £5,000 the indebtedness a taxable person may have to the Commissioners without being ineligible for admission to the cash accounting scheme (provided there is an arrangement for the outstanding amount to be paid in instalments).",
  "citation": "S.I. 1992/644",
  "type": "uksi",
  "year": "1992",
  "number": "644",
  "version": "current",
  "date": "1992-03-10",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1992/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1992/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1992/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1992/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/1995/2518",
      "affecting_title": "The Value Added Tax Regulations 1995",
      "affecting_provisions": "Sch. 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
        "section/14",
        "section/48",
        "schedule/7/paragraph/2"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1992/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1992/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/644",
    "retrieved_at": "2026-10-29T14:25:45.587728+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."
}