
1 
This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 1994 and shall come into force on the following dates:
articles 1 and 2 30th November 1994
article 3 1st January 1995
2 
Schedule 1 to the Value Added Tax Act 1994 shall be amended as follows:
(a) in paragraphs 1(1)(a), 1(1)(b), 1(2)(a) and 1(2)(b) for “£45,000” there shall be substituted “£46,000”, and
(b) in paragraphs 1(3), 4(1) and 4(2) for “£43,000” there shall be substituted “£44,000”.
3 
Schedule 3 to the Value Added Tax Act 1994 shall be amended in paragraphs 1(1), 1(2), 2(1)(a), 2(1)(b) and 2(2) by substituting “£46,000” for “£45,000”.
Timothy Kirkhope
Tim Wood
Two of the Lords Commissioners of Her Majesty’s Treasury
29th November 1994