2013 No. 660
The Value Added Tax (Increase of Registration Limits) Order 2013
Made
Laid before the House of Commons
Coming into force
The Treasury, 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, make the following Order.
Citation and commencement1
This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2013 and comes into force on 1st April 2013.
Amendment of the Value Added Tax Act 1994
2
Amend the Value Added Tax Act 1994 as follows.
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”.
4
In Schedule 3 (registration in respect of acquisitions from other member states)—
a
in paragraph 1(1) and (2), for “£77,000” substitute “£79,000”; and
b
in paragraph 2(1)(a), (1)(b) and (2), for “£77,000” substitute “£79,000”.
(This note is not part of the Order)