{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1987/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1987/article-2.json",
  "legislation": "uksi/1987/438",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1987",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "article 3",
  "text": "In paragraph 1 of Schedule 1to the Value Added Tax Act 1983 (liability to be registered)—\n(a) for “£7,000” there shall be substituted “£7,250”, and\n(b) for “£20,500”, in each place, there shall be substituted “£21,300”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 1 was varied by S.I. 1984/342, 1985/433, 1986/531"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/438/article/2",
    "retrieved_at": "2026-10-29T16:29:44.308423+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."
}