Regulation 2 Original text. Later amendments are not shown. In regulation 4(1)(b)(ii) of the Value Added Tax (Cash Accounting) Regulations 1987f1, for “£1,000” there shall be substituted “£5,000”. Annotations Footnotes f1 S.I. 1987/1427; relevant amending instrument is S.I. 1990/420. ← Regulation 1 Regulation 2 Signature →