OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order increases the VAT registration limit from £25,400 to £35,000 with effect from 20th March 1991.

The Order also increases the limit for cancellation of registration from £24,400 to £33,600 with effect from 1st May 1991.

The 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.