The Value Added Tax (Increase of Registration Limits) (No. 2) Order 1993

• Citation: S.I. 1993/2953
• Sections: 3

Section 1

This Order may be cited as the Value Added Tax (Increase of Registration Limits) (No. 2) Order 1993 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 “37,600” there shall be substituted “45,000”, and

(b) in paragraphs 1(3), 2(1) and 2(2), for “36,000” there shall be substituted “43,000”.

Section 3

Schedule 1B to the Value Added Tax Act 1983 shall be amended in paragraphs 1(1), 1(2), 2(1)(a), 2(1)(b) and 2(2) by substituting “45,000” for “37,600”.