# The Value Added Tax (Cash Accounting) Regulations 1987, Regulation 5: Admission to the scheme


Without prejudice to the right of a person to withdraw from the scheme, the Commissioners may vary the terms of the scheme by publishing a fresh notice.

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Source: https://www.legislation.gov.uk/uksi/1987/1427/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.