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Section 14: Registration.

Finance Act 1988 · 1988 c. 39View on legislation.gov.uk

Part II: Value Added Tax

Schedule 1 to the Value Added Tax Act 1983 (registration) shall be amended in accordance with subsections (2) to (7) below.

In paragraphs 1(5) and 2(3) (capital assets of business to be disregarded), after the word "goods" there shall be inserted the words "or services".

In paragraph 4(3) (registration with effect from beginning of period where taxable supplies for the first thirty days exceed specified amount), for "£21,300" there shall be substituted "£22,100".

For paragraph 5 there shall be substituted—

For paragraph 7 and the heading preceding that paragraph there shall be substituted—

For paragraphs 9 and 10 there shall be substituted—

For paragraphs 11, 11A and 12 and the heading preceding paragraph 11 there shall be substituted—

In consequence of the foregoing provisions of this section—

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
in section 18(1)(c) of the Finance Act 1985, for the words "paragraph 11(1)(a)" there shall be substituted the words "paragraph 11(1)".

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.