{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1997/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1997/article-2.json",
  "legislation": "uksi/1997/1628",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 1997",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1997",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Schedule 1 to the Value Added Tax Act 1994 shall be amended as follows—\n(a) in paragraphs 1(1)(a), 1(1)(b), 1(2)(a) and 1(2)(b) for “£48,000” there shall be substituted “£49,000”; and\n(b) in paragraphs 1(3), 4(1) and 4(2) for “£46,000” there shall be substituted “£47,000”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1628/article/2",
    "retrieved_at": "2026-10-29T12:06:19.312028+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."
}