Statutory Instruments
2000 No. 804
VALUE ADDED TAX
The Value Added Tax (Increase of Registration Limits) Order 2000
Made
21st March 2000
Laid before the House of Commons
21st March 2000
Coming into force
1st April 2000
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 1994( 1 ), hereby make the following Order:
1. This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2000 and shall come into force on 1st April 2000.
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 “£51,000” there shall be substituted “£52,000”; and
(b) in paragraphs 1(3), 4(1) and 4(2) for “£49,000” there shall be substituted “£50,000”.
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 “£52,000” for “£51,000”.
David Jamieson
Jim Dowd
Two of the Lords Commissioners of Her Majesty’s Treasury
21st March 2000
1994 c. 23 ; Schedules 1 and 3 were last varied by S.I. 1999/595 .