{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2016/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2016/article-4.json",
  "legislation": "uksi/2016/365",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 2016",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2016",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Amendment of the Value Added Tax Act 1994",
  "text": "In Schedule 3 (registration in respect of acquisitions from other member states)—\n(a) in paragraph 1(1) and (2), for “£82,000” substitute “£83,000”; and\n(b) in paragraph 2(1)(a), (1)(b) and (2), for “£82,000” substitute “£83,000”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/365/article/4",
    "retrieved_at": "2026-10-28T23:25:29.052619+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."
}