{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2017/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2017/article-4.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/4",
  "kind": "article",
  "number": "4",
  "heading": "Amendment of the Value Added Tax Act 1994",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Art. 4 repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(o) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/290/article/4",
    "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."
}