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 £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.