These Regulations may be cited as the Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1990 and shall come into force on 1st October 1990.
In regulations 4(1)(a), 6(2)(a) and 6(2)(b) of the Value Added Tax (Cash Accounting) Regulations 1987, for “£250,000” there shall be substituted “£300,000”.
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