# The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993, Regulation 3


In regulation 2 the definition of “authorised person” shall be omitted.

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Source: https://www.legislation.gov.uk/uksi/1993/762/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.