The Value Added Tax (Increase of Registration Limits) Order 1994

• Citation: S.I. 1994/2905
• Sections: 3

Section 1

This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 1994 and shall come into force on the following dates:

Section 2

Schedule 1 to the Value Added Tax Act 1994 shall be amended as follows:

(a) in paragraphs 1(1)(a), 1(1)(b), 1(2)(a) and 1(2)(b) for “£45,000” there shall be substituted “£46,000”, and

(b) in paragraphs 1(3), 4(1) and 4(2) for “£43,000” there shall be substituted “£44,000”.

Section 3

Schedule 3 to the Value Added Tax Act 1994 shall be amended in paragraphs 1(1), 1(2), 2(1)(a), 2(1)(b) and 2(2) by substituting “£46,000” for “£45,000”.