
1 
This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 1995 and shall come into force on the following dates:
articles 1 and 2 29th November 1995
article 3 1st January 1996
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 “£46,000” there shall be substituted “£47,000”, and
(b) in paragraphs 1(3), 4(1) and 4(2) for “£44,000” there shall be substituted “£45,000”.
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 “£47,000” for “£46,000”.
Derek Conway
Simon Burns
Two of the Lords Commissioners of Her Majesty’s Treasury
28th November 1995