
1 
These Regulations may be cited as the Value Added Tax (Cash Accounting) (Amendment) Regulations 1990 and shall come into force on 1st April 1990.
2 
The Value Added Tax (Cash Accounting) Regulations 1987shall be amended in accordance with the following provisions of these Regulations.
3 
For sub-paragraph (b) of regulation 4(1) there shall be substituted the following —“
(b) he has made all returns which he is required to make, and has —
(i) paid to the Commissioners all such sums shown as due on those returns and on any assessments made either under Schedule 7 to the Act or under section 21 of the Finance Act 1985; or
(ii) agreed an arrangement with the Commissioners, where the outstanding amount of such sums as are referred to in (i) above does not exceed £1,000, for such amount as is outstanding to be paid in instalments over a specified period; and”.
4 
In regulation 6 —
(a) in paragraph (2), for the words from “shall” to “years” there shall be substituted the words “may, subject to the provisions of regulation 10 of these Regulations, remain in the scheme”;
(b) in sub-paragraph (b) of paragraph (2), between the words “next” and “accounting” there shall be inserted the word “prescribed”; and
(c) after paragraph (2) there shall be inserted the following —“
(3) An authorised person may withdraw from the scheme where—
(i) he derives no benefit from remaining in the scheme, or
(ii) he is unable, by reason of his accounting system, to comply with the requirements of the scheme,and following written notification of that fact by him to the Commissioners they shall terminate his authorisation at the end of the prescribed accounting period in which such notification is recieved by them.”
Diana Seammen
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
London SE1 9PJ
2nd March 1990