The Value Added Tax (Increase of Registration Limits) Order 1988

• Citation: S.I. 1988/508
• Sections: 2

Section 1

This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 1988 and shall come into force on the following dates:

Section 2

Schedule 1( ) to the Value Added Tax Act 1983 (provisions as to liability to be registered) shall be amended as follows:

(a) in paragraph 1(1)(a)(i) for the figure “£7,250” there shall be substituted “£7,500”,

(b) in paragraphs 1(1)(a)(ii), 1(1)(b) and 1(2) for the figure “£21,300” there shall be substituted “£22,100”,

(c) in paragraphs 1(3), 2(1) and 2(2) for the figure “£20,300” there shall be substituted “£21,100”.