# The Value Added Tax (Increase of Registration Limits) Order 1990

S.I. 1990/682 · made 20 March 1990

This Order increases the limit for cancellation of VAT registration from £22,600 to £24,400 witheffect from 1st June 1990.

Made under: Value Added Tax Act 1983 (repealed 1.9.1994) (Schedule 1 paragraph 12)

PDFs: Printed copy https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1990/pdf/uksi_19900682_en.pdf

## Introductory text

VALUE ADDED TAX
Made 20th March 1990
Laid before the Houseof Commons 20th March 1990
Coming into force 1st June 1990
The Treasury, in exercise of the powers conferred on them by paragraph 12 of Schedule 1 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) Order 1990 and shall come into force on 1st June 1990.

## 2 

In paragraph 2(1) and 2(2) of Schedule 1 to the Value Added Tax Act 1983 for the figure “£22,600” there shall be substituted the figure “£24,400”.

## Signature

Stephen Dorrell
Thomas Sackville
Two of the Lords Commissioners of Her Majesty’s Treasury
20th March 1990

## Explanatory note

(This note is not part of the Order)
This Order increases the limit for cancellation of VAT registration from £22,600 to £24,400 witheffect from 1st June 1990.
The VAT registration limit is increased from £23,600 to £25,400 witheffect from21st March 1990 as part of amendments to paragraph 1 of Schedule 1 to the Value Added Tax Act 1983 that are contained in a resolution under the Provisional Collection of Taxes Act 1968 (c. 2).
The later date of implementation of the change in the cancellation limits is to allow time for potential applicants to consider their positionand to make application to their local VAT Office.

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Source: https://www.legislation.gov.uk/uksi/1990/682 (the official version)
Page: https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1990
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.