{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2011/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2011/article-3.json",
  "legislation": "uksi/2011/897",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 2011",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2011",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Amendment of the Value Added Tax Act 1994",
  "text": "In Schedule 1 (registration in respect of taxable supplies)—\n(a) in paragraph 1(1)(a) and (b) and (2)(a) and (b), for “£70,000” substitute “£73,000”; and\n(b) in paragraphs 1(3) and 4(1) and (2), for “£68,000” substitute “£71,000”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The amounts in Schedule 1 were last varied by S.I. 2010/920."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/897/article/3",
    "retrieved_at": "2026-10-29T02:11:21.589907+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."
}