{
  "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993/regulation-9",
  "json_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": null,
  "text": "In regulation 10—\n(a) in paragraph (1) for “The Commissioners may terminate an authorisation in any case” there shall be substituted “A person shall not be entitled to continue to operate the scheme”;\n(b) paragraph (1)(a) shall be omitted;\n(c) in paragraph (1)(b), (c), (d) and (e) for “an authorised person” there shall be substituted “he”;\n(d) in paragraph (1)(b), (c) and (e) for “admitted to” there shall be substituted “operating”;\n(e) for paragraph (1)(f) there shall be substituted the following—\n“(f) the Commissioners consider it necessary for the protection of the revenue that he shall not be so entitled”;\n(f) in paragraph (2) for “whose authorisation has been terminated under paragraph (1) of this regulation” there shall be substituted “who, by virtue of paragraph (1) above, ceases to be entitled to continue to operate the scheme”; and\n(g) in paragraph (3) for “An authorised person whose authorisation has been terminated” there shall be substituted “A person who ceases to operate 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/9",
    "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."
}