# The Value Added Tax (Amendment) (No. 2) Regulations 2001, Regulation 3


In part VII (annual accounting)—
(a) in regulation 52(1)(b), for “£300,000” substitute “£600,000”; and
(b) in regulations 53(2)(a) and 54(1)(e) and (2), for “£375,000” substitute “£750,000”.

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Source: https://www.legislation.gov.uk/uksi/2001/677/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2001/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.