Statutory Instrument 1993 No. 766

The Value Added Tax (Increase of Registration Limits) Order 1993

---

© Crown Copyright 1993

The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.

It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Royal Arms and the Queen's Printer imprints.

The text of this Internet version of the Statutory Instrument has been prepared to reflect the text as it was Made. The authoritative version is the Queen's Printer copy published by The Stationery Office Limited as the The Value Added Tax (Increase of Registration Limits) Order 1993, ISBN 0110337662. Purchase this item. For details of how to obtain an official copy see How to obtain The Stationery Office Limited titles.

To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.

1993 No. 766

VALUE ADDED TAX

The Value Added Tax (Increase of Registration Limits) Order 1993

The Treasury, in exercise of the powers conferred on them by paragraph 12 of Schedule 1 and paragraph 9 of Schedule 1B to the Value Added Tax Act 1983^[1], hereby make the following Order:

    1.    This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 1993 and shall come into force on the following dates:

articles 1, 2(a) and 3	17th March 1993
article 2(b)	1st May 1993.

    2.    Schedule 1^[2] to the Value Added Tax Act 1983 shall be amended as follows:
 (a) in paragraph 1(1)(a), 1(1)(b), 1(2)(a) and 1(2)(b), for "£36,600" there shall be substituted "£37,600", and
 (b) in paragraphs 1(3), 2(1) and 2(2), for "£35,100" there shall be substituted "£36,000".

    3.    Schedule 1B to the Value Added Tax Act 1983 shall be amended in paragraphs 1(1), 1(2), 2(1)(a), 2(1)(b) and 2(2) by substituting "£37,600" for "£36,600".

Tim Wood

Nicholas Baker

Two of the Lords Commissioners of Her Majesty's Treasury

16th March 1993

This Order increases the VAT registration limits for taxable supplies and acquisitions from other member States from £36,600 to £37,600 with effect from 17th March 1993.

The Order also increases the limit for cancellation of registration in the case of taxable supplies from £35,100 to £36,000 with effect from 1st May 1993 and in the case of acquisitions from £36,600 to £37,600 with effect from 17th March 1993.

[1] 1983 c. 55; Schedule 1 was amended by section 12 of the Finance Act 1984 (c. 43), section 10 of the Finance Act 1986(c. 41), sections 13 and 14 of the Finance Act 1987 (c. 16), section 14 of the Finance Act 1988 (c. 39), paragraph 10 ofSchedule 3 to the Finance Act 1989 (c. 26), section 10 of the Finance Act 1990 (c. 29) and paragraphs 48 to 58 of Schedule 3and Part V of Schedule 18 to the Finance (No. 2) Act 1992 (c. 48); Schedule 1B was inserted by paragraph 59 ofSchedule 3 to the Finance (No. 2) Act 1992. back

[2] Schedule 1 was varied by S.I. 1984/342, 1985/433, 1986/531, 1987/438, 1988/508, 1989/471, 1990/682, 1991/738, 1992/629. back