(This note is not part of the Order)

This Order increases the VAT registration limits for taxable supplies and for acquisitions from other member States from £54,000 to £55,000, with effect from 25th April 2002.

This Order also increases the limit for cancellation of registration in the case of taxable supplies from £52,000 to £53,000, and in the case of acquisitions from other member States from £54,000 to £55,000, with effect from 25th April 2002.