
1 
This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 1987 and shall come into force on the following dates:
18th March 1987
1st June 1987
2 
In paragraph 1 of Schedule 1to the Value Added Tax Act 1983 (liability to be registered)—
(a) for “£7,000” there shall be substituted “£7,250”, and
(b) for “£20,500”, in each place, there shall be substituted “£21,300”.
3 
In paragraph 2 of that Schedule (termination of liability to be registered)—
(a) for “£20,500”, in both places, there shall be substituted “£21,300”, and
(b) for “£19,500” there shall be substituted “£20,300”.
Tim Sainsbury
Michael Neubert
Two of the Lords Commissioners of Her Majesty’s Treasury
17th March 1987