The Value Added Tax (Increase of Registration Limits) Order 1991

• Citation: S.I. 1991/738
• Sections: 2

Section 1

This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 1991 and shall come into force on the following dates:

Section 2

Schedule 1 to the Value Added Tax Act 1983 shall be amended as follows:

(a) in paragraph 1(1)(a), 1(1)(b), 1(2)(a) and 1(2)(b), for “£25,400” there shall be substituted “£35,000”, and

(b) in paragraphs 1(3), 2(1) and 2(2), for “£24,400” there shall be substituted “£33,600”.