{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2008/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2008/article-2.json",
  "legislation": "uksi/2008/707",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 2008",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2008",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of Value Added Tax Act 1994",
  "text": "(1) The Value Added Tax Act 1994 is amended as follows.\n(2) In Schedule 1 (registration in respect of taxable supplies)—\n(a) in paragraph 1(1)(a) and (b) and (2)(a) and (b), for “£64,000” substitute “£67,000”; and\n(b) in paragraphs 1(3) and 4(1) and (2), for “£62,000” substitute “£65,000”.\n(3) In Schedule 3 (registration in respect of acquisitions from other member States)—\n(a) in paragraph 1(1) and (2), and\n(b) in paragraph 2(1)(a) and (b) and (2),\nfor “£64,000” substitute “£67,000”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/707/article/2",
    "retrieved_at": "2026-10-29T03:33:41.533181+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."
}