The Value Added Tax (Increase of Registration Limits) Order 1992

• Citation: S.I. 1992/629
• Sections: 2

Section 1

This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 1992 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 “£35,000” there shall be substituted “£36,600”, and

(b) in paragraphs 1(3), 2(1) and 2(2), for “£33,600” there shall be substituted “£35,100”.