# The Value Added Tax (Deemed Supply of Goods) Order 2000, Article 2


In paragraph 8(1)(c) of Schedule 4 to the Value Added Tax Act 1994 (no deemed supply on person ceasing to be taxable if VAT would not exceed £250) for “£250” there shall be substituted “£1,000”.

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Source: https://www.legislation.gov.uk/uksi/2000/266/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-deemed-supply-of-goods-order-2000/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.