{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1988/note",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1988/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order increases the VAT registration limit from £21,300 to £22,100 per annum and the single quarterly limit from £7,250 to £7,500 with effect from 16th March 1988.\nThe Order also increases the limit for cancellation of registration from £20,300 to £21,100 with effect from 1st June 1988.\nThe later date of implementation of the change in the cancellation limits is to allow time for potential applicants for deregistration to consider their position and to make application to their local VAT office.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/508/note",
    "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."
}