The Value Added Tax (Increase of Registration Limits) Order 2013 No. 660

Amendment of the Value Added Tax Act 1994

3.  In Schedule 1 (registration in respect of taxable supplies: UK establishment)—

(a) in paragraph 1(1)(a), (1)(b), (2)(a) and (2)(b), for “£77,000” substitute “£79,000”;

(b) in paragraph 1(3), for “£75,000” substitute “£77,000”; and

(c) in paragraph 4(1) and (2), for “£75,000” substitute “£77,000”.