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Explanatory note

Original text. Later amendments are not shown.

(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.