The Value Added Tax (Increase of Registration Limits) Order 1993

• Citation: S.I. 1993/766
• Sections: 3

Section 1

This Order may be cited as the Value Added Tax (Increase of Registration Limits) 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 “£36,600” there shall be substituted “£37,600”, and

(b) in paragraphs 1(3), 2(1) and 2(2), for “£35,100” there shall be substituted “£36,000”.

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 “£37,600” for “£36,600”.