Statutory Instruments
2017 No. 290
Value Added Tax
The Value Added Tax (Increase of Registration Limits) Order 2017
Made
7th March 2017
Laid before the House of Commons
8th March 2017
Coming into force
1st April 2017
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 commencementI1
1. This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2017 and comes into force on 1st April 2017.
Amendment of the Value Added Tax Act 1994I2,I3
2. The Value Added Tax Act 1994 is amended 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 “£83,000” substitute “£85,000”;
(b)in paragraph 1(3), for “£81,000” substitute “£83,000”; and
(c)in paragraph 4(1) and (2), for “£81,000” substitute “£83,000”.
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Guto Bebb
David Evennett
Two of the Lords Commissioners of Her Majesty’s Treasury
7th March 2017
1994 c.23; the sums in Schedules 1 and 3 were last substituted by S.I. 2016/ 365.