{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1992/note",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1992/note.json",
  "legislation": "uksi/1992/629",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1992",
  "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 £35,000 to £36,600 with effect from 11th March 1992.\nThe Order also increases the limit for cancellation of registration from £33,600 to £35,100 with effect from 1st May 1992.\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/1992/629/note",
    "retrieved_at": "2026-10-29T14:25:59.076472+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."
}