{
  "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993/regulation-5",
  "json_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993/regulation-5.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": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": null,
  "text": "In regulation 4—\n(a) in paragraph (1) for “apply for authorisation under regulation 3 above” there shall be substituted “begin to operate the scheme”;\n(b) for paragraph (1)(a) there shall be substituted the following—\n“(a) at any time, he has reasonable grounds for believing that the value of taxable supplies made by him in the period of one year then beginning will not exceed £350,000;”;\n(c) in paragraph (1)(c) for “the date of his application for authorisation” there shall be substituted “that time”;\n(d) for paragraph (1)(c)(iv) there shall be substituted the following—\n“(iv) by virtue of regulation 10(1) below, ceased to be entitled to continue to operate the scheme.”; and\n(e) paragraph (2) shall be omitted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/762/regulation/5",
    "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."
}