
1 
These Regulations may be cited as the Value Added Tax (Accounting and Records) (Amendment) Regulations 1993 and shall come into force on 17th March 1993.
2 
In regulation 5(3) of the Value Added Tax (Accounting and Records) Regulations 1989, for “£1000” there shall be substituted “£2000”.
Leonard Harris
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
LONDON SE1 9PJ
16th March 1993