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2004 No. 775
VALUE ADDED TAX
The Value Added Tax (Increase of Registration Limits) Order 2004
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Made |
17th March 2004 | |
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Laid before the House of Commons |
17th March 2004 | |
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Coming into force |
1st April 2004 | |
The Treasury, in exercise of the powers conferred upon them by paragraph 15 of Schedule 1 and paragraph 9 of Schedule 3 to the Value Added Tax Act 1994[1] hereby make the following Order:
1.
This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2004 and comes into force on 1st April 2004.
2.
In Schedule 1 to the Value Added Tax Act 1994 (registration in respect of taxable supplies) -
(a) in paragraph 1(1)(a), (1)(b), (2)(a) and (2)(b), for "£56,000" substitute "£58,000" and;
(b) in paragraphs 1(3) and 4(1) and (2), for "£54,000" substitute "£56,000".
3.
In Schedule 3 to the Value Added Tax Act 1994 (registration in respect of acquisitions from other member States) -
(a) in paragraph 1(1) and (2); and
(b) in paragraph 2(1)(a), (1)(b) and (2),
for "£56,000" substitute "£58,000".
John Heppell
Nick Ainger
Two of the Lords Commissioners of Her Majesty's Treasury
17th March 2004
EXPLANATORY NOTE
(This note is not part of the Order)
This Order increases the VAT registration limits for taxable supplies and for acquisitions from other member States from £56,000 to £58,000, with effect from 1st April 2004.
This Order also increases the limit for cancellation of registration in the case of taxable supplies from £54,000 to £56,000, and in the case of acquisitions from other member States from £56,000 to £58,000, with effect from 1st April 2004.
Notes:
[1]
1994 c. 23; the amounts in Schedules 1 and 3 were last varied by S.I. 2003/1058.back
ISBN
0 11 048936 5
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© Crown copyright 2004 |
Prepared
24 March 2004
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URL: http://www.bailii.org/uk/legis/num_reg/2004/20040775.html
