{
  "legislation": {
    "id": "uksi/1993/762",
    "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
    "short_title": "Value Added Tax (Cash Accounting) 1993",
    "citation": "S.I. 1993/762",
    "type": "uksi",
    "date": "1993-03-16",
    "revised": false,
    "unapplied_effects": 1,
    "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993",
    "json_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993.json"
  },
  "direction": "made_by",
  "with": "uksi/1987/1427",
  "count": 21,
  "effects": [
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1987/1427",
        "title": "The Value Added Tax (Cash Accounting) Regulations 1987",
        "provisions": "reg.6(2)(b)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987"
      },
      "affecting": {
        "id": "uksi/1993/762",
        "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
        "provisions": "reg.6(b)(d)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1987/1427",
        "title": "The Value Added Tax (Cash Accounting) Regulations 1987",
        "provisions": "reg.8",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987"
      },
      "affecting": {
        "id": "uksi/1993/762",
        "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
        "provisions": "reg.8",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "substituted",
      "affected": {
        "id": "uksi/1987/1427",
        "title": "The Value Added Tax (Cash Accounting) Regulations 1987",
        "provisions": "reg.4(1)(c)(iv)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987"
      },
      "affecting": {
        "id": "uksi/1993/762",
        "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
        "provisions": "reg.5(d)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1987/1427",
        "title": "The Value Added Tax (Cash Accounting) Regulations 1987",
        "provisions": "reg.4(1)(c)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987"
      },
      "affecting": {
        "id": "uksi/1993/762",
        "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
        "provisions": "reg.5(c)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1987/1427",
        "title": "The Value Added Tax (Cash Accounting) Regulations 1987",
        "provisions": "reg.3",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987"
      },
      "affecting": {
        "id": "uksi/1993/762",
        "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
        "provisions": "reg.4",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1987/1427",
        "title": "The Value Added Tax (Cash Accounting) Regulations 1987",
        "provisions": "reg.6(2)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987"
      },
      "affecting": {
        "id": "uksi/1993/762",
        "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
        "provisions": "reg.6(b)(d)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "substituted",
      "affected": {
        "id": "uksi/1987/1427",
        "title": "The Value Added Tax (Cash Accounting) Regulations 1987",
        "provisions": "reg.4(1)(a)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987"
      },
      "affecting": {
        "id": "uksi/1993/762",
        "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
        "provisions": "reg.5(b)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "substituted",
      "affected": {
        "id": "uksi/1987/1427",
        "title": "The Value Added Tax (Cash Accounting) Regulations 1987",
        "provisions": "reg.6(3)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987"
      },
      "affecting": {
        "id": "uksi/1993/762",
        "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
        "provisions": "reg.6(e)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1987/1427",
        "title": "The Value Added Tax (Cash Accounting) Regulations 1987",
        "provisions": "reg.4(1)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987"
      },
      "affecting": {
        "id": "uksi/1993/762",
        "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
        "provisions": "reg.5(a)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "revoked",
      "affected": {
        "id": "uksi/1987/1427",
        "title": "The Value Added Tax (Cash Accounting) Regulations 1987",
        "provisions": "reg.2 (defn of authorised person)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987"
      },
      "affecting": {
        "id": "uksi/1993/762",
        "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
        "provisions": "reg.3",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "substituted",
      "affected": {
        "id": "uksi/1987/1427",
        "title": "The Value Added Tax (Cash Accounting) Regulations 1987",
        "provisions": "reg.6(1)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987"
      },
      "affecting": {
        "id": "uksi/1993/762",
        "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
        "provisions": "reg.6(a)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "revoked",
      "affected": {
        "id": "uksi/1987/1427",
        "title": "The Value Added Tax (Cash Accounting) Regulations 1987",
        "provisions": "reg.4(2)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987"
      },
      "affecting": {
        "id": "uksi/1993/762",
        "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
        "provisions": "reg.5(e)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1987/1427",
        "title": "The Value Added Tax (Cash Accounting) Regulations 1987",
        "provisions": "reg.10(2)(3)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987"
      },
      "affecting": {
        "id": "uksi/1993/762",
        "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
        "provisions": "reg.9(f)(g)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1987/1427",
        "title": "The Value Added Tax (Cash Accounting) Regulations 1987",
        "provisions": "reg.9(1)-(3)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987"
      },
      "affecting": {
        "id": "uksi/1993/762",
        "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
        "provisions": "reg.8",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1987/1427",
        "title": "The Value Added Tax (Cash Accounting) Regulations 1987",
        "provisions": "reg.12(3)(4)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987"
      },
      "affecting": {
        "id": "uksi/1993/762",
        "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
        "provisions": "reg.10",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1987/1427",
        "title": "The Value Added Tax (Cash Accounting) Regulations 1987",
        "provisions": "reg.10(1)(b)-(e)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987"
      },
      "affecting": {
        "id": "uksi/1993/762",
        "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
        "provisions": "reg.9(c)(d)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "rev in pt",
      "affected": {
        "id": "uksi/1987/1427",
        "title": "The Value Added Tax (Cash Accounting) Regulations 1987",
        "provisions": "reg.7 am. and",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987"
      },
      "affecting": {
        "id": "uksi/1993/762",
        "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
        "provisions": "reg.7",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "substituted",
      "affected": {
        "id": "uksi/1987/1427",
        "title": "The Value Added Tax (Cash Accounting) Regulations 1987",
        "provisions": "reg.10(1)(f)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987"
      },
      "affecting": {
        "id": "uksi/1993/762",
        "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
        "provisions": "reg.9(e)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1987/1427",
        "title": "The Value Added Tax (Cash Accounting) Regulations 1987",
        "provisions": "reg.10(1)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987"
      },
      "affecting": {
        "id": "uksi/1993/762",
        "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
        "provisions": "reg.9(a)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "revoked",
      "affected": {
        "id": "uksi/1987/1427",
        "title": "The Value Added Tax (Cash Accounting) Regulations 1987",
        "provisions": "reg.10(1)(a)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987"
      },
      "affecting": {
        "id": "uksi/1993/762",
        "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
        "provisions": "reg.9(b)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "rev in pt",
      "affected": {
        "id": "uksi/1987/1427",
        "title": "The Value Added Tax (Cash Accounting) Regulations 1987",
        "provisions": "reg.6(2)(a) am. and",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987"
      },
      "affecting": {
        "id": "uksi/1993/762",
        "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
        "provisions": "reg.6(c)",
        "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    }
  ],
  "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."
}