The Value Added Tax (Increase of Registration Limits) Order 2017 No. 290

Amendment of the Value Added Tax Act 1994 U.K.

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 “£83,000” substitute “£85,000”;

(b) in paragraph 1(3), for “£81,000” substitute “£83,000”; and

(c) in paragraph 4(1) and (2), for “£81,000” substitute “£83,000”.

Commencement Information

I1 Art. 3 in force at 1.4.2017, see art. 1