{
  "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993/note",
  "json_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993/note.json",
  "legislation": "uksi/1993/762",
  "legislation_title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations which come into force on 1st April 1993 amend the Value Added Tax (Cash Accounting) Regulations 1987 by—\n(a) increasing from £300,000 to £350,000 the value of taxable supplies in a year for the purposes of admission to, and remaining in, the cash accounting scheme; and\n(b) dispensing with the need for formal authorisation by the Commissioners of Customs and Excise for admission to the scheme.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/762/note",
    "retrieved_at": "2026-10-29T14:00:37.352064+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."
}