The Value Added Tax (Increase of Registration Limits) Order 2004

• Citation: S.I. 2004/775
• Sections: 3

Section 1

This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2004 and comes into force on 1st April 2004.

Section 2

In Schedule 1 to the Value Added Tax Act 1994 (registration in respect of taxable supplies)—

(a) in paragraph 1(1)(a), (1)(b), (2)(a) and (2)(b), for “£56,000” substitute “£58,000” and;

(b) in paragraphs 1(3) and 4(1) and (2), for “£54,000” substitute “£56,000”.

Section 3

In Schedule 3 to the Value Added Tax Act 1994 (registration in respect of acquisitions from other member States)—

(a) in paragraph 1(1) and (2); and

(b) in paragraph 2(1)(a), (1)(b) and (2),

for “£56,000” substitute “£58,000”.