
1 
This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 1991 and shall come into force on the following dates:
articles 1 and 2(a) 20th March 1991
article 2(b) 1st May 1991
2 
Schedule 1 to the Value Added Tax Act 1983 shall be amended as follows:
(a) in paragraph 1(1)(a), 1(1)(b), 1(2)(a) and 1(2)(b), for “£25,400” there shall be substituted “£35,000”, and
(b) in paragraphs 1(3), 2(1) and 2(2), for “£24,400” there shall be substituted “£33,600”.
Gregory Knight
Nicholas Baker
Two of the Lords Commissioners of Her Majesty’s Treasury
19th March 1991