{
  "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987/regulation-2",
  "json_url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987/regulation-2.json",
  "legislation": "uksi/1987/1427",
  "legislation_title": "The Value Added Tax (Cash Accounting) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the Act” means the Value Added Tax Act 1983;\n“authorised person” means a person who has been authorised by the Commissioners in accordance with regulation 3 of these Regulations, and “authorised” and “authorisation” shall be construed accordingly;\n“money” means banknotes or coins;\n“notice” means any notice published pursuant to these Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "uksi/1993/762",
      "affecting_title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1427/regulation/2",
    "retrieved_at": "2026-10-29T16:21:34.444065+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."
}