# The Value Added Tax (Increase of Registration Limits) Order 1990, Note: 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/note (the official version)
Page: https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1990/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.