The Value Added Tax (Increase of Registration Limits) Order 2000

• Citation: S.I. 2000/804
• Sections: 3

Section 1

This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2000 and shall come into force on 1st April 2000.

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 “£51,000” there shall be substituted “£52,000”; and

(b) in paragraphs 1(3), 4(1) and 4(2) for “£49,000” there shall be substituted “£50,000”.

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 “£52,000” for “£51,000”.