Schedule 11A, paragraph 7(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In sub-paragraphs (2) and (3) “the minimum turnover” means— in relation to a designated scheme, £600,000, and in relation to any other notifiable scheme, £10,000,000.
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Source: legislation.gov.uk · retrieved 2026-07-28