
1 
These Regulations may be cited as the Value Added Tax (Cash Accounting) (Amendment) Regulations 1992 and shall come into force on 1st April 1992.
2 
In regulation 4(1)(b)(ii) of the Value Added Tax (Cash Accounting) Regulations 1987, for “£1,000” there shall be substituted “£5,000”.
Valerie Strachan
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground LONDON SE1 9PJ
10th March 1992