2011 No. 897
The Value Added Tax (Increase of Registration Limits) Order 2011
Made
Laid before the House of Commons
Coming into force
The Treasury make the following Order in exercise of the powers conferred by paragraph 15 of Schedule 1, and paragraph 9 of Schedule 3, to the Value Added Tax Act 19941.
Citation and commencement1
This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2011 and comes into force on 1st April 2011.
Amendment of the Value Added Tax Act 1994
2
The Value Added Tax Act 1994 is amended in accordance with articles 3 and 4.
3
In Schedule 1 (registration in respect of taxable supplies)—
a
in paragraph 1(1)(a) and (b) and (2)(a) and (b), for “£70,000” substitute “£73,000”; and
b
in paragraphs 1(3) and 4(1) and (2), for “£68,000” substitute “£71,000”2.
4
In Schedule 3 (registration in respect of acquisitions from other member states) in paragraphs 1(1) and (2) and 2(1)(a) and (b) and (2), for “£70,000” substitute “£73,000”3.
(This note is not part of the Order)