Regulation 5 Flat-rate scheme for small businesses
In regulation 55M (withdrawal from the scheme)—
(a)
in paragraph (1)(a), for “£225,000” substitute “£230,000”,
(b)
in paragraph (1)(b), for “£225,000 substitute “£230,000”, and
(c)
in paragraph (2), for “£187,500” substitute “£191,500”.