2003 No. 1058
The Value Added Tax (Increase of Registration Limits) Order 2003
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred upon them by paragraph 15 of Schedule 1 and paragraph 9 of Schedule 3 to the Value Added Tax Act 1994 1 and of all other powers enabling them in that behalf, hereby make the following Order:
1
This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2003 and comes into force on 10th April 2003.
2
In Schedule 1 to the Value Added Tax Act 1994 (registration in respect of taxable supplies)–
a
in paragraph 1(1)(a), (1)(b), (2)(a) and (2)(b), for “£55,000” substitute “£56,000”; and
b
in paragraphs 1(3) and 4(1) and (2), for “£53,000” substitute “£54,000”.
3
In Schedule 3 to the Value Added Tax Act 1994 (registration in respect of acquisitions from other member States)–
a
in paragraph 1(1) and (2); and
b
in paragraph 2(1)(a), (1)(b) and (2),
for “£55,000” substitute “£56,000”.
(This note is not part of the Order)