Statutory Instruments
2009 No. 1031
Value Added Tax
The Value Added Tax (Increase of Registration Limits) Order 2009
Made
22nd April 2009
Laid before the House of Commons
22nd April 2009
Coming into force
1st May 2009
The Treasury make the following Order in exercise of the powers conferred by paragraph 15 of Schedule 1, and paragraph 9 of Schedule 3, to the Value Added Tax Act 1994( 1 ).
Citation and commencement
1. This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2009 and comes into force on 1st May 2009.
Amendment of the Value Added Tax Act 1994
2.The Value Added Tax Act 1994 is amended in accordance with articles 3 and 4.
3. In Schedule 1 (registration in respect of taxable supplies)—
(a) in paragraph 1(1)(a) and (b) and (2)(a) and (b), for “£67,000” substitute “£68,000”; and
(b) in paragraphs 1(3) and 4(1) and (2), for “£65,000” substitute “£66,000”( 2 ).
4. In Schedule 3 (registration in respect of acquisitions from other member states) in paragraphs 1(1) and (2) and 2(1)(a) and (b) and (2), for “£67,000” substitute “£68,000”( 3 ).
Steve McCabe
Bob Blizzard
Two of the Lords Commissioners of Her Majesty’s Treasury
22nd April 2009
The amounts in Schedule 1 were last varied by S.I. 2008/707 .
The amounts in Schedule 3 were last varied by S.I. 2008/707 .