1995 No. 3037
The Value Added Tax (Increase of Registration Limits) Order 1995
Made
Laid before the House of Commons
Coming into force
articles 1 and 2
article 3
The Treasury, in exercise of the powers conferred on them by paragraph 15 of Schedule 1 and paragraph 9 of Schedule 3 to the Value Added Tax Act 19941 hereby make the following Order:
1
This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 1995 and shall come into force on the following dates:
articles 1 and 2 | 29th November 1995 |
article 3 | 1st January 1996 |
2
Schedule 1 to the Value Added Tax Act 1994 shall be amended as follows:
a
in paragraphs 1(1)(a), 1(1)(b), 1(2)(a) and 1(2)(b) for “£46,000” there shall be substituted “£47,000”, and
b
in paragraphs 1(3), 4(1) and 4(2) for “£44,000” there shall be substituted “£45,000”.
3
Schedule 3 to the Value Added Tax Act 1994 shall be amended in paragraphs 1(1), 1(2), 2(1)(a), 2(1)(b) and 2(2) by substituting “£47,000” for “£46,000”.
(This note is not part of the Regulations)