
1 
This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 1989 and shall come into force on the following dates:
 articles 1, 2(a) and (b) 15th March 1989
 article 2(c) 1st June 1989
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 “£7,500” there shall be substituted “£8,000”,
(b) in paragraphs 1(1)(a)(ii), 1(1)(b), 1(2) and 4(3) for the figure “£22,100” there shall be substituted “£23,600”,
(c) in paragraphs 1(3), 2(1) and 2(2) for the figure “£21,100” there shall be substituted “£22,600”.
Kenneth Carlisle
Alan Howarth
Two of the Lords Commissioners of Her Majesty’s Treasury
14th March 1989