# The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993, Regulation 8


In regulations 8 and 9(1), (2) and (3) for “an authorised person”, in each place where those words occur, there shall be substituted “a person operating the scheme”.

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Source: https://www.legislation.gov.uk/uksi/1993/762/regulation/8 (the official version)
Page: https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.