{
  "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993/regulation-6",
  "json_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": null,
  "text": "In regulation 6—\n(a) for paragraph (1) there shall be substituted the following—\n“(1) A person who becomes eligible to begin to operate the scheme may do so at the beginning of his next prescribed accounting period.”;\n(b) in paragraph (2) for “An authorised” there shall be substituted “A”;\n(c) in paragraph (2)(a) for “£300,000”, in each place where that word occurs, there shall be substituted “£350,000” and “within thirty days notify the Commissioners and” shall be omitted;\n(d) in paragraph (2)(b) for “£300,000” there shall be substituted “£350,000” and for “within thirty days notify the Commissioners who may terminate his authorisation” there shall be substituted “cease to operate the scheme”; and\n(e) for paragraph (3) there shall be substituted the following—\n“(3) A person may withdraw from the scheme at the end of a prescribed accounting period of his where—\n(i) he derives no benefit from remaining in the scheme, or\n(ii) he is unable, by reason of his accounting system, to comply with the requirements of 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/regulation/6",
    "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."
}