# The Value Added Tax (Increase of Registration Limits) Order 2008, Article 2: Amendment of Value Added Tax Act 1994


(1) The Value Added Tax Act 1994 is amended as follows.
(2) In Schedule 1 (registration in respect of taxable supplies)—
(a) in paragraph 1(1)(a) and (b) and (2)(a) and (b), for “£64,000” substitute “£67,000”; and
(b) in paragraphs 1(3) and 4(1) and (2), for “£62,000” substitute “£65,000”.
(3) In Schedule 3 (registration in respect of acquisitions from other member States)—
(a) in paragraph 1(1) and (2), and
(b) in paragraph 2(1)(a) and (b) and (2),
for “£64,000” substitute “£67,000”.

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Source: https://www.legislation.gov.uk/uksi/2008/707/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2008/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.