# The Value Added Tax (Increase of Registration Limits) Order 1991, Article 2


Schedule 1 to the Value Added Tax Act 1983 shall be amended as follows:
(a) in paragraph 1(1)(a), 1(1)(b), 1(2)(a) and 1(2)(b), for “£25,400” there shall be substituted “£35,000”, and
(b) in paragraphs 1(3), 2(1) and 2(2), for “£24,400” there shall be substituted “£33,600”.

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Source: https://www.legislation.gov.uk/uksi/1991/738/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1991/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.