Article 1
This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 1997 and shall come into force on the following dates—
| articles 1 and 2 | 1st December 1997 |
| article 3 | 1st January 1998. |
This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 1997 and shall come into force on the following dates—
| articles 1 and 2 | 1st December 1997 |
| article 3 | 1st January 1998. |