The Value Added Tax (Increase of Registration Limits) Order 2017 No. 290

Amendment of the Value Added Tax Act 1994

4.  In Schedule 3 (registration in respect of acquisitions from other member states)—

(a) in paragraph 1(1) and (2), for “£83,000” substitute “£85,000”; and

(b) in paragraph 2(1)(a), (1)(b) and (2), for “£83,000” substitute “£85,000”.