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Statutory Instruments

2015 No. 750

Value Added Tax

The Value Added Tax (Increase of Registration Limits) Order 2015

Made

17th March 2015

Laid before the House of Commons

18th March 2015

Coming into force

1st April 2015

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 I1

1. This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2015 and comes into force on 1st April 2015.

Amendment of the Value Added Tax Act 1994I2,I3,I4

2. Amend the Value Added Tax Act 1994 as follows.

3. In Schedule 1 (registration in respect of taxable supplies: UK establishment)β€”

(a) in paragraph 1(1)(a), (1)(b), (2)(a) and (2)(b), for β€œΒ£81,000” substitute β€œΒ£82,000”;

(b) in paragraph 1(3), for β€œΒ£79,000” substitute β€œΒ£80,000”; and

(c) in paragraph 4(1) and (2), for β€œΒ£79,000” substitute β€œΒ£80,000”.

4. In Schedule 3 (registration in respect of acquisitions from other member states)β€”

(a) in paragraph 1(1) and (2), for β€œΒ£81,000” substitute β€œΒ£82,000”; and

(b) in paragraph 2(1)(a), (1)(b) and (2), for β€œΒ£81,000” substitute β€œΒ£82,000”.

David Evennett

Harriett Baldwin

Two of the Lords Commissioners of Her Majesty’s Treasury

17th March 2015

( 1 )

1994 c. 23 ; the sums in Schedules 1 and 3 were last substituted by S.I. 2014/703 .

Status: There are outstanding changes not yet made by the editorial team to The Value Added Tax (Increase of Registration Limits) Order 2015. Any changes that have already been made by the team appear in the content and are referenced with annotations.
The Value Added Tax (Increase of Registration Limits) Order 2015 (2015/750)

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Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
I1Art. 1 in force at 1.4.2015, see art. 1
I2Art. 2 in force at 1.4.2015, see art. 1
I3Art. 3 in force at 1.4.2015, see art. 1
I4Art. 4 in force at 1.4.2015, see art. 1
Defined TermSection/ArticleIDScope of Application
This instrument is derived from the version at www.legislation.gov.uk. To see a list of all amendments (including any to be made) check the resources page for this instrument on their website. Note, the status of this instrument is given above.
This instrument is derived from the version at www.legislation.gov.uk. To see original commencement information, check the resources page associated with this instrument. n.b. commencement information for marked amendments is embedded in the relevant footnote.

Status of changes to instrument text

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