http://www.legislation.gov.uk/uksi/2000/266/signature/made
The Value Added Tax (Deemed Supply of Goods) Order 2000
VAT
King's Printer of Acts of Parliament
2011-07-04
VALUE ADDED TAX
Paragraph 8 of Schedule 4 to the Value Added Tax Act 1994 provides that a supply of goods is deemed to be made in certain circumstances when a person ceases to be a taxable person. However, a supply is not deemed to be made if the VAT on the deemed supply would not be more than £250. The effect of this Order is that a supply will not be deemed to be made if the VAT on the deemed supply would not be more than £1,000.
Greg PopeBob AinsworthTwo of the Lords Commissioners of Her Majesty’s Treasury