http://www.legislation.gov.uk/uksi/1994/2905/contents/made

The Value Added Tax (Increase of Registration Limits) Order 1994

VAT

King's Printer of Acts of Parliament

2011-07-04

VALUE ADDED TAX

This Order increases the VAT registration limits for taxable supplies and acquisitions from other member States from £45,000 to £46,000 with effect from 30th November 1994 in the case of taxable supplies and 1st January 1995 in the case of acquisitions.