# The Value Added Tax (Increase of Registration Limits) (No. 2) Order 1993

S.I. 1993/2953 · made 30 November 1993

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.

Made under: Value Added Tax Act 1983 (repealed 1.9.1994) (Schedule 1 paragraph 12, Schedule 1B paragraph 9)

## Introductory text

VALUE ADDED TAX
Made 30th November 1993
Laid before the House of Commons 30th November 1993
Coming into force
articles 1 and 2 1st December 1993
article 3 1st January 1994
The Treasury, in exercise of the powers conferred on them by paragraph 12 of Schedule 1 and paragraph 9 of Schedule 1B to the Value Added Tax Act 1983, hereby make the following Order:

## 1 

This Order may be cited as the Value Added Tax (Increase of Registration Limits) (No. 2) Order 1993 and shall come into force on the following dates:
articles 1 and 2
1st December 1993
article 3
1st January 1994

## 2 

Schedule 1 to the Value Added Tax Act 1983 shall be amended as follows:
(a) in paragraph 1(1)(a), 1(1)(b), 1(2)(a) and 1(2)(b), for “37,600” there shall be substituted “45,000”, and
(b) in paragraphs 1(3), 2(1) and 2(2), for “36,000” there shall be substituted “43,000”.

## 3 

Schedule 1B to the Value Added Tax Act 1983 shall be amended in paragraphs 1(1), 1(2), 2(1)(a), 2(1)(b) and 2(2) by substituting “45,000” for “37,600”.

## Signature

Tim Wood
Timothy Kirkhope
Two of the Lords Commissioners of Her Majesty’s Treasury
30th November 1993

## Explanatory note

(This note is not part of the Order)
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.
The Order also increases the limit for cancellation of registration in the case of taxable supplies from 36,000 to 43,000 with effect from 1st December 1993 and in the case of acquisitions from 37,600 to 45,000 with effect from 1st January 1994.

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Source: https://www.legislation.gov.uk/uksi/1993/2953 (the official version)
Page: https://openlegislation.uk/value-added-tax-increase-of-registration-limits-no-2-order-1993
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.