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VCAS9200 | Cash accounting scheme: Previous changes to the scheme: Changes introduced on 1 April 1992

From HM Revenue & Customs · VAT Cash Accounting Scheme Manual

Amendment 1 to the 1991 version of Notice 731 was issued on 1 April 1992. It increased the debt allowance introduced on 1 March 1990 from £1,000 to £5,000.