{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1997/note",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1997/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order increases the VAT registration limits for taxable supplies and acquisitions from other member States from £48,000 to £49,000, with effect from 1st December 1997, in the case of taxable supplies and 1st January 1998, in the case of acquisitions.\nThe Order also increases the limit for cancellation of registration in the case of taxable supplies from £46,000 to £47,000 with effect from 1st December 1997, and in the case of acquisitions from £48,000 to £49,000 with effect from 1st January 1998.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1628/note",
    "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."
}