
1 
This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 1993 and shall come into force on the following dates:
articles 1, 2(a) and 3 17th March 1993
article 2(b) 1st May 1993.
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 “£36,600” there shall be substituted “£37,600”, and
(b) in paragraphs 1(3), 2(1) and 2(2), for “£35,100” there shall be substituted “£36,000”.
3 
Schedule 1B to the Value Added Tax Act 1983 shall be amended in paragraphs 1(1), 1(2), 2(1)(a), 2(1)(b) and 2(2) by substituting “£37,600” for “£36,600”.
Tim Wood
Nicholas Baker
Two of the Lords Commissioners of Her Majesty’s Treasury
16th March 1993