# The Value Added Tax (Increase of Registration Limits) Order 1992

S.I. 1992/629 · made 10 March 1992

This Order increases the VAT registration limit from £35,000 to £36,600 with effect from 11th March 1992.

Made under: Value Added Tax Act 1983 (repealed 1.9.1994) (Schedule 1 paragraph 12)

## Introductory text

VALUE ADDED TAX
Made 10th March 1992
Laid before the House of Commons 10th March 1992
Coming into force
articles 1 and 2(a) 11th March 1992
article 2(b) 1st May 1992
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 1992 and shall come into force on the following dates:
articles 1 and 2(a)
11th March 1992
article 2(b)
1st May 1992.

## 2 

Schedule 1to 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 “£35,000” there shall be substituted “£36,600”, and
(b) in paragraphs 1(3), 2(1) and 2(2), for “£33,600” there shall be substituted “£35,100”.

## Signature

Gregory Knight
Thomas Sackville
Two of the Lords Commissioners of Her Majesty’s Treasury
10th March 1992

## Explanatory note

(This note is not part of the Order)
This Order increases the VAT registration limit from £35,000 to £36,600 with effect from 11th March 1992.
The Order also increases the limit for cancellation of registration from £33,600 to £35,100 with effect from 1st May 1992.
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.

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Source: https://www.legislation.gov.uk/uksi/1992/629 (the official version)
Page: https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1992
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.