{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1988/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1988/article-2.json",
  "legislation": "uksi/1988/508",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 1988",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1988",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Schedule 1() to the Value Added Tax Act 1983 (provisions as to liability to be registered) shall be amended as follows:\n(a) in paragraph 1(1)(a)(i) for the figure “£7,250” there shall be substituted “£7,500”,\n(b) in paragraphs 1(1)(a)(ii), 1(1)(b) and 1(2) for the figure “£21,300” there shall be substituted “£22,100”,\n(c) in paragraphs 1(3), 2(1) and 2(2) for the figure “£20,300” there shall be substituted “£21,100”.",
  "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, 1987/438."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/508/article/2",
    "retrieved_at": "2026-10-29T16:09:33.107646+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."
}