{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2017/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2017/article-3.json",
  "legislation": "uksi/2017/290",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 2017",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2017",
  "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: UK establishment)—\n(a) in paragraph 1(1)(a), (1)(b), (2)(a) and (2)(b), for “£83,000” substitute “£85,000”;\n(b) in paragraph 1(3), for “£81,000” substitute “£83,000”; and\n(c) in paragraph 4(1) and (2), for “£81,000” substitute “£83,000”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 3 in force at 1.4.2017, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/290/article/3",
    "retrieved_at": "2026-10-28T23:13:55.412754+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."
}