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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Value Added Tax (Increase of Registration Limits) Order 1993 No. 766 URL: http://www.bailii.org/uk/legis/num_reg/1993/uksi_1993766_en.html |
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Statutory Instruments
VALUE ADDED TAX
Made
16th March 1993
Laid before the House of Commons
16th March 1993
Coming into force
articles 1, 2(a) and (3)
17th March 1993
article 2(b)
1st May 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 note is not part of the Order)
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.
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.
