# The Value Added Tax (Cash Accounting) Regulations 1987, Regulation 2: Interpretation


In these Regulations—
“the Act” means the Value Added Tax Act 1983;
“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;
“money” means banknotes or coins;
“notice” means any notice published pursuant to these Regulations.

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Source: https://www.legislation.gov.uk/uksi/1987/1427/regulation/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.