
1 
This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2002 and comes into force on 25th April 2002.
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 “£54,000” substitute “£55,000”; and
(b) in paragraphs 1(3) and 4(1) and (2), for “£52,000” substitute “£53,000”.
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 “£54,000” substitute “£55,000”.
Tony McNulty
Anne McGuire
Two of the Lords Commissioners of Her Majesty’s Treasury
17th April 2002