{
  "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987",
  "json_url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987.json",
  "id": "uksi/1987/1427",
  "title": "The Value Added Tax (Cash Accounting) Regulations 1987",
  "short_title": "Value Added Tax (Cash Accounting) 1987",
  "long_title": "These Regulations provide, subject to certain conditions, for a taxable person to be authorised to account for and pay tax on the basis of cash or other consideration paid and received. They also set out the consequential requirements where a person ceases to be authorised for cash accounting. Provision is made for an appeal to the independent VAT Tribunal against a decision to refuse or withdraw an authorisation.",
  "citation": "S.I. 1987/1427",
  "type": "uksi",
  "year": "1987",
  "number": "1427",
  "version": "current",
  "date": "1987-08-07",
  "revised": false,
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  "unapplied_effects": 32,
  "provisions": [
    {
      "path": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987/introduction",
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      "status": null,
      "parent": null
    },
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      "status": null,
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    },
    {
      "path": "regulation/3",
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      "number": "3",
      "heading": "Cash accounting scheme",
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      "extent": null,
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      "heading": "Admission to the scheme",
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      "status": null,
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    {
      "path": "regulation/5",
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      "heading": "Admission to the scheme",
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      "path": "regulation/7",
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      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
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      "heading": "Expulsion from the scheme",
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987/regulation-10",
      "extent": null,
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    },
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    },
    {
      "path": "regulation/12",
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    },
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      "path": "signature",
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    },
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      "path": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987/note",
      "extent": null,
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    }
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    "retrieved_at": "2026-10-29T16:21:34.444065+00:00"
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  "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."
}