# The Value Added Tax (Cash Accounting) Regulations 1987, Introduction: Introductory text


VALUE ADDED TAX
Made 7th August 1987
Laid before the House of Commons 17th August 1987
Coming into force 1st October 1987
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 14(1) and paragraph 2(3A) of Schedule 7 to the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1987/1427/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.