
1 
This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2001 and shall come into force on 1st April 2001.
2 
In Schedule 1 to the Value Added Tax Act 1994 (registration in respect of taxable supplies)—
(a) in paragraph 1(1)(a), (1)(b), (2)(a) and (2)(b), for “£52,000” substitute “£54,000”; and
(b) in paragraphs 1(3) and 4(1) and (2), for “£50,000” substitute “£52,000”.
3 
In Schedule 3 to the Value Added Tax Act 1994 (registration in respect of acquisitions from other member States)—
(a) in paragraph 1(1) and (2); and
(b) in paragraph 2(1)(a), (1)(b) and (2),for “£52,000” substitute “£54,000”.
Jim Dowd
Greg Pope
Two of the Lords Commissioners of Her Majesty’s Treasury
7th March 2001