# Value Added Tax Act 1994, Paragraph 54


The Treasury may by regulations substitute for any of the sums for the time being specified in this Part of this Schedule such greater sums as the Treasury consider appropriate.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZA/paragraph/54 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-54
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.