The Value Added Tax (Increase of Registration Limits) Order 1989

• Citation: S.I. 1989/471
• Sections: 2

Section 1

This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 1989 and shall come into force on the following dates:

articles 1, 2(a) and (b) 15th March 1989

article 2(c) 1st June 1989

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 “£7,500” there shall be substituted “£8,000”,

(b) in paragraphs 1(1)(a)(ii), 1(1)(b), 1(2) and 4(3) for the figure “£22,100” there shall be substituted “£23,600”,

(c) in paragraphs 1(3), 2(1) and 2(2) for the figure “£21,100” there shall be substituted “£22,600”.