The Value Added Tax (Increase of Registration Limits) Order 1997

• Citation: S.I. 1997/1628
• Sections: 3

Section 1

This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 1997 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 “£48,000” there shall be substituted “£49,000”; and

(b) in paragraphs 1(3), 4(1) and 4(2) for “£46,000” there shall be substituted “£47,000”.

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 “£49,000” for “£48,000”.