
1 
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.
2 
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”.
Diana Seammen
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
London SE1 9PJ
27th September 1990