# The Value Added Tax (Increase of Registration Limits) Order 1993

S.I. 1993/766 · made 16 March 1993

This Order increases the VAT registration limits for taxable supplies and acquisitions from other member States from £36,600 to £37,600 with effect from 17th March 1993.

Made under: Value Added Tax Act 1983 (repealed 1.9.1994) (Schedule 1 paragraph 12, Schedule 1B paragraph 9)

## Introductory text

VALUE ADDED TAX
Made 16th March 1993
Laid before the House of Commons 16th March 1993
Coming into force
articles 1, 2(a) and (3) 17th March 1993
article 2(b) 1st May 1993
The Treasury, in exercise of the powers conferred on them by paragraph 12 of Schedule 1 and paragraph 9 of Schedule 1B 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 1993 and shall come into force on the following dates:
articles 1, 2(a) and 3
17th March 1993
article 2(b)
1st May 1993.

## 2 

Schedule 1 to 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 “£36,600” there shall be substituted “£37,600”, and
(b) in paragraphs 1(3), 2(1) and 2(2), for “£35,100” there shall be substituted “£36,000”.

## 3 

Schedule 1B to the Value Added Tax Act 1983 shall be amended in paragraphs 1(1), 1(2), 2(1)(a), 2(1)(b) and 2(2) by substituting “£37,600” for “£36,600”.

## Signature

Tim Wood
Nicholas Baker
Two of the Lords Commissioners of Her Majesty’s Treasury
16th March 1993

## Explanatory note

(This note is not part of the Order)
This Order increases the VAT registration limits for taxable supplies and acquisitions from other member States from £36,600 to £37,600 with effect from 17th March 1993.
The Order also increases the limit for cancellation of registration in the case of taxable supplies from £35,100 to £36,000 with effect from 1st May 1993 and in the case of acquisitions from £36,600 to £37,600 with effect from 17th March 1993.

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Source: https://www.legislation.gov.uk/uksi/1993/766 (the official version)
Page: https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1993
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.