The Value Added Tax (Increase of Registration Limits) Order 1987

1.  This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 1987 and shall come into force on the following dates:

articles 1 and 2

18th March 1987

article 3

1st June 1987

2.  In paragraph 1 of Schedule 1(1)to the Value Added Tax Act 1983 (liability to be registered)—

(a) for “£7,000” there shall be substituted “£7,250”, and

(b) for “£20,500”, in each place, there shall be substituted “£21,300”.

3.  In paragraph 2 of that Schedule (termination of liability to be registered)—

(a) for “£20,500”, in both places, there shall be substituted “£21,300”, and

(b) for “£19,500” there shall be substituted “£20,300”.

Tim Sainsbury

Michael Neubert

Two of the Lords Commissioners of Her Majesty’s Treasury

17th March 1987