# The Value Added Tax (Cash Accounting) (Amendment) Regulations 1992, Regulation 2


In regulation 4(1)(b)(ii) of the Value Added Tax (Cash Accounting) Regulations 1987, for “£1,000” there shall be substituted “£5,000”.

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Source: https://www.legislation.gov.uk/uksi/1992/644/regulation/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1992/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.