The Value Added Tax (Increase of Registration Limits) Order 1987

• Citation: S.I. 1987/438
• Sections: 3

Section 1

This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 1987 and shall come into force on the following dates:

Section 2 article 3

In paragraph 1 of Schedule 1 to the Value Added Tax Act 1983 (liability to be registered)—

(a) for “£7,000” there shall be substituted “£7,250”, and

(b) for “£20,500”, in each place, there shall be substituted “£21,300”.

Section 3 article 3

In paragraph 2 of that Schedule (termination of liability to be registered)—

(a) for “£20,500”, in both places, there shall be substituted “£21,300”, and

(b) for “£19,500” there shall be substituted “£20,300”.