{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2006/note",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2006/note.json",
  "legislation": "uksi/2006/876",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 2006",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2006",
  "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 for acquisitions from other member States from £60,000 to £61,000, with effect from 1st April 2006.\nThis Order also increases the limit for cancellation of registration in the case of taxable supplies from £58,000 to £59,000, and in the case of acquisitions from other member States from £60,000 to £61,000, with effect from 1st April 2006.\nA full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of business, charities or voluntary bodies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/876/note",
    "retrieved_at": "2026-10-29T04:33:17.352901+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."
}