
1 
This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 1988 and shall come into force on the following dates:
Articles 1, 2(a) and (b) 16th March 1988
Article 2(c) 1st June 1988
2 
Schedule 1() to the Value Added Tax Act 1983 (provisions as to liability to be registered) shall be amended as follows:
(a) in paragraph 1(1)(a)(i) for the figure “£7,250” there shall be substituted “£7,500”,
(b) in paragraphs 1(1)(a)(ii), 1(1)(b) and 1(2) for the figure “£21,300” there shall be substituted “£22,100”,
(c) in paragraphs 1(3), 2(1) and 2(2) for the figure “£20,300” there shall be substituted “£21,100”.
Tony Durant
David Lightbown
Two of the Lords Commissioners of Her Majesty’s Treasury
15th March 1988