{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-no-2-order-1993",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-no-2-order-1993.json",
  "id": "uksi/1993/2953",
  "title": "The Value Added Tax (Increase of Registration Limits) (No. 2) Order 1993",
  "short_title": "Value Added Tax (Increase of Registration Limits) 1993",
  "long_title": "This Order increases the VAT registration limits for taxable supplies and acquisitions from other member States from 37,600 to 45,000 with effect from 1st December 1993 in the case of taxable supplies and 1st January 1994 in the case of acquisitions.",
  "citation": "S.I. 1993/2953",
  "type": "uksi",
  "year": "1993",
  "number": "2953",
  "version": "current",
  "date": "1993-11-30",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-no-2-order-1993/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-no-2-order-1993/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-no-2-order-1993/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
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      "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-no-2-order-1993/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-no-2-order-1993/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-no-2-order-1993/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affected_provisions": "Order",
      "affecting": "ukpga/1994/23",
      "affecting_title": "Value Added Tax Act 1994",
      "affecting_provisions": "Sch. 15"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
        "schedule/1/paragraph/12",
        "schedule/1B/paragraph/9"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-no-2-order-1993/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-no-2-order-1993/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-no-2-order-1993/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2953",
    "retrieved_at": "2026-10-29T13:46:08.431808+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}