The Value Added Tax (Increase of Registration Limits) Order 2007

• Citation: S.I. 2007/941
• Sections: 3

Section 1

This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2007 and comes into force on 1st April 2007.

Section 2

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

(a) in paragraph 1(1)(a) and (b) and (2)(a) and (b), for “£61,000” substitute “£64,000”; and

(b) in paragraphs 1(3) and 4(1) and (2), for “£59,000” substitute “£62,000”.

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) and (b) and (2),

for “£61,000” substitute “£64,000”.