http://www.legislation.gov.uk/uksi/1995/3037/article/1/made

The Value Added Tax (Increase of Registration Limits) Order 1995

VAT

King's Printer of Acts of Parliament

2016-09-26

VALUE ADDED TAX

This Order increases the VAT registration limits for taxable supplies and acquisitions from other member States from £46,000 to £47,000, with effect from 29th November 1995, in the case of taxable supplies and 1st January 1996 in the case of acquisitions.