The Value Added Tax (Increase of Registration Limits) Order 2010

• Citation: S.I. 2010/920
• Sections: 4

Section 1 Citation and commencement

This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2010 and comes into force on 1st April 2010.

Section 2 Amendment of the Value Added Tax Act 1994

The Value Added Tax Act 1994 is amended in accordance with articles 3 and 4.

Section 3 Amendment of the Value Added Tax Act 1994

In Schedule 1 (registration in respect of taxable supplies)—

(a) in paragraph 1(1)(a) and (b) and (2)(a) and (b), for “£68,000” substitute “£70,000”; and

(b) in paragraphs 1(3) and 4(1) and (2), for “£66,000” substitute “£68,000” .

Section 4 Amendment of the Value Added Tax Act 1994

In Schedule 3 (registration in respect of acquisitions from other member states) in paragraphs 1(1) and (2) and 2(1)(a) and (b) and (2), for “£68,000” substitute “£70,000” .