{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2012/note",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2012/note.json",
  "legislation": "uksi/2012/883",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 2012",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2012",
  "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 £73,000 to £77,000, with effect from 1st April 2012.\nThis Order also increases the limit for cancellation of registration in the case of taxable supplies from £71,000 to £75,000, and in the case of acquisitions from other member States from £73,000 to £77,000, with effect from 1st April 2012.\nA Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/883/note",
    "retrieved_at": "2026-10-29T01:36:05.630464+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."
}