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The Value Added Tax (Increase of Registration Limits) Order 2017

Consolidated Text Cited authorities 4 Cited in Amendments 2 Related
JurisdictionUK Non-devolved
CitationSI 2017/290
Year2017

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 19941:

Citation and commencement
S-1 Citation and commencement

Citation and commencement

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 1994

Amendment of the Value Added Tax Act 1994

S-2 The Value Added Tax Act 1994 is amended as follows.

The Value Added Tax Act 1994 is amended as follows.

2. The Value Added Tax Act 1994 is amended as follows.

S-3 In Schedule 1 (registration in respect of taxable supplies: UK...

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”.

S-4 In Schedule 3 (registration in respect of acquisitions from...

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

(a) in paragraph 1(1) and (2), for “£83,000” substitute “£85,000”; and

(b) in paragraph 2(1)(a), (1)(b) and...

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