Statutory Instruments
2013 No. 660
Value Added Tax
The Value Added Tax (Increase of Registration Limits) Order 2013
Made
19th March 2013
Laid before the House of Commons
20th March 2013
Coming into force
1st April 2013
The Treasury, 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 ), make the following Order.
Citation and commencement
1. This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2013 and comes into force on 1st April 2013.
Amendment of the Value Added Tax Act 1994
2. Amend the Value Added Tax Act 1994 as follows.
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 “£77,000” substitute “£79,000”;
(b) in paragraph 1(3), for “£75,000” substitute “£77,000”; and
(c) in paragraph 4(1) and (2), for “£75,000” substitute “£77,000”.
4. In Schedule 3 (registration in respect of acquisitions from other member states)—
(a) in paragraph 1(1) and (2), for “£77,000” substitute “£79,000”; and
(b) in paragraph 2(1)(a), (1)(b) and (2), for “£77,000” substitute “£79,000”.
Stephen Crabb
Anne Milton
Two of the Lords Commissioners of Her Majesty’s Treasury
19th March 2013
1994 c. 23 ; the sums in Schedules 1 and 3 were last substituted by S.I. 2012/883 .