{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1991/note",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1991/note.json",
  "legislation": "uksi/1991/738",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 1991",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1991",
  "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 £25,400 to £35,000 with effect from 20th March 1991.\nThe Order also increases the limit for cancellation of registration from £24,400 to £33,600 with effect from 1st May 1991.\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/1991/738/note",
    "retrieved_at": "2026-10-29T14:47:31.717238+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."
}