{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2024/regulation-2",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2024/regulation-2.json",
  "legislation": "uksi/2024/307",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 2024",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2024",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Value Added Tax Act 1994",
  "text": "(1) The Value Added Tax Act 1994 is amended as follows.\n(2) 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 “£85,000” substitute “£90,000”;\n(b) in paragraph 1(3), for “£83,000” substitute “£88,000”;\n(c) in paragraph 4(1) and (2), for “£83,000” substitute “£88,000”.\n(3) In Schedule 9ZA (VAT on acquisitions in Northern Ireland from Member States)—\n(a) in paragraph 38(1) and (2), for “£85,000” substitute “£90,000”;\n(b) in paragraph 39(1)(a), (1)(b) and (2), for “£85,000” substitute “£90,000”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 1 was relevantly amended by section 100 of the Finance Act 2007 (c. 11), paragraph 11 of Schedule 28 to the Finance Act 2012 (c. 14) and paragraph 81 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22). The sums in Schedule 1 were last substituted by S.I. 2017/290."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/307/regulation/2",
    "retrieved_at": "2026-10-28T21:33:15.984496+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."
}